The acquisition of new means of transport by any person in the territory of Slovenia is subject to VAT and motor vehicle tax (hereinafter: MVT).
Acquisition of a new means of transport intended for re-sale
Taxable persons who are identified for VAT purposes and acquire a new means of transport from other EU Member States must calculate VAT pursuant to general arrangements and show VAT in their VAT return (the period in which the means of transport was acquired). Means of transport are subject to VAT at the rate of 22%. The VAT base is the value of the vehicle and the corresponding charges (including MVT).
A taxable person, i.e. the motor vehicle manufacturer or the person who, for the purposes of trading in motor vehicles, acquires from another Member State a motor vehicle that has not yet been temporarily or permanently registered in another Member State and that has not yet been type approved in accordance with the EC type approval rules and for which an SA type-approval certificate has not yet been issued must charge the MVT for the calendar month in their tax return submitted to the tax authority through the eDavki portal by the last day of the month following the month for which the return was made. If no SA type-approval certificate is issued for such motor vehicle, the tax authority assesses MVT on the basis of the tax return.
For the purposes of MVT, taxable persons must provide the information on the make, the type and model of the motor vehicle, its identification number (chassis number), CO2 emissions, the engine’s power expressed in kW, the type of engine (two strokes, electric), particulate emissions expressed in g/km, the Euro emissions level, the issue date of the type approval certificate, the country of supply, the date of acquisition, the value, the tax base, the tax rate, the amount of tax charged, the additional tax rate and the amount of additional tax charged.
Acquisition of a new means of transport not intended for re-sale
A person identified for VAT purposes within 15 days of registration with the tax authority must report the acquisition of a new means of transport that is not intended for resale to the tax authority by using the DDV-PPS form in electronic form or electronically via FURS's eDavki portal. The VAT charged at the rate of 22% must be shown in the VAT return. The VAT base is the value of the vehicle and the corresponding charges (including MVT). A means of transport cannot be registered without previously submitting the DDV-PPS form.
A person who is not identified for VAT purposes must report the acquisition of a new means of transport from another EU Member State to a tax authority within 15 days of the date of acquisition. The acquisition of a new means of transport must be reported by using a DDV-PPS form. The DDV-PPS form must be completed in three copies (one of the acquirer, one for the tax authority, and one for the registration authority) and may be submitted to the tax authority through the eDavki portal. VAT is assessed by a decision of the tax authority. A means of transport cannot be registered without proof of payment of VAT.
In this case, MVT is assessed by the tax authority on the basis of the submitted tax return. Taxable persons must file a DMV-N form no later than 15 days following the date of acquisition of a motor vehicle. The tax return shall be accompanied by the following:
- the original purchase invoice indicating the purchase price and the acquisition date,
- a statement of the vehicle’s emissions compliance issued to the taxable person by a professional type-approval organisation, which should include the information on the make, the type and model of the motor vehicle, its identification number (chassis number), CO2 emissions , the engine power expressed in kW, the type of engine (two strokes, electric), particulates emissions expressed in g/km, the Euro emissions level, the issue date of the type approval certificate, and the country of supply for a vehicle which was previously temporarily or permanently registered in another State,
- the original or certified copy of vehicle registration document or registration certificate (in the event that the motor vehicle has already been temporarily or permanently registered in another State).
A software programme SI is available for the calculation of MVT (only for vehicles manufactured after 1 March 2010). When submitting DMV-N form, taxable persons may verify for which vehicle MVT has been paid or whether MVT exemption has been claimed by examining electronic records of motor vehicles SI (information has been available as of 30 December 2009).
Notwithstanding the purpose of the purchase of a new means of transport, additional MVT may be assessed.
The tax authority issues a MVT assessment decision. MVT on new vehicles must be paid in the state budget through the transitional tax account, i.e. state budget account no. SI56011008881000030, payment reference code SI19 DŠ-33006.