Purchase of a new or used vehicle in Slovenia or other EU Member States

Purchase of a vehicle in Slovenia

When a natural person acquires a means of transport in Slovenia, they have no obligation to report such acquisition for the purposes of value added tax (hereinafter: VAT) and motor vehicle tax (hereinafter: MVT).

Purchase of a vehicle in other EU Member States

If a natural person acquires a new or used means of transport in other EU Member States, the tax authority will assess the MVT and upon the acquisition of a new motor vehicle, the VAT will also be assessed.

VAT

A new means of transport is deemed to be a motor vehicle that is completely new and has come directly from the manufacturer or a motor vehicle the supply of which takes place within six months of the date of first entry into service or a motor vehicle that has travelled for no more than 6,000 kilometres.

A natural person who is not identified for VAT purposes is required to report the acquisition of a new vehicle from other EU Member States to the tax authority by submitting the DDV-PPS form within 15 days following the day of acquisition. Tax is paid at the rate of 22% of the taxable amount. The taxable amount for VAT assessment includes the price of the vehicle together with the assessed MVT. A means of transport cannot be registered without the proof of payment of VAT.

If a person who is identified for VAT purposes acquires a new or used means of transport from a seller identified for VAT purposes in other Member States, provided that such supply is exempt from VAT pursuant to point 1 of Article 46 of the ZDDV-1 (or point 1 of Article 138 of the VAT Directive) and the means of transport is not intended for resale, they are required to submit a statement and indicate the payment of VAT in their VAT return. A means of transport acquired in other Member States cannot be registered without first submitting the DDV-PPS form.

The form may be submitted electronically via the eDavki system:

  • without a digital certificate (registration with a user name and password) or
  • with a digital certificate.

MVT

Motor vehicle tax must be paid on every motor vehicle that is first registered in Slovenia; such tax is assessed by the tax authority based on the received MVT return.

A taxable person is required to obtain a certificate of conformity from the approval authority before submitting an MVT return. After the type-approval process is completed, the taxable person is required to submit the MVT return (in electronic form via eDavki; natural persons can submit the return in physical form by 31 December 2021). After the MVT return process is completed, the taxable person may register the motor vehicle with the registration authority.

The form may be sent electronically via the eDavki system:

  • without a digital certificate (registration with a user name and password) or
  • with a digital certificate.

Payment of MVT and VAT

Motor vehicle tax on motor vehicle transactions must be paid into the state budget through the transitional tax account, i.e. the state budget account, No. SI56011008881000030, payment reference code SI19 DŠ-33006. Value added tax on the acquisition of a means of transport must be paid into the state budget through the transitional tax account, i.e. state budget account, No. SI56011008881000030, payment reference code SI19 DŠ-62006.

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