Purchase of a new means of transport in other EU Member States
The acquisition of a new means of transport by any person in the territory of Slovenia is subject to value added tax (hereinafter: VAT) and motor vehicle tax (hereinafter: MVT).
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.
1. Acquisition of a new means of transport intended for resale
A taxable person who is identified for VAT purposes and who acquires a new means of transport from another EU Member State for the purpose of resale must charge the VAT pursuant to the general arrangements and show the VAT in their VAT return (for the period in which the means of transport was acquired). Means of transport are subject to the 22% VAT. The VAT base is the value of the vehicle and the corresponding duties (including MVT).
2. Acquisition of a new means of transport not intended for resale
A person identified for VAT purposes is required to report the acquisition of a new means of transport that is not intended for resale to the tax authority within 15 days of the acquisition of the motor vehicle by submitting the DDV-PPS form electronically via the eDavki system. The VAT charged on the acquisition of a new means of transport at the general rate of 22% is shown in the VAT return. The VAT base is the value of the vehicle and the corresponding duties (including MVT). A means of transport acquired in another Member State cannot be registered without first submitting the DDV-PPS form certified by the tax authority.
A person who is not identified for VAT purposes and who acquires a new means of transport is required to report the acquisition to the tax authority within 15 days of the acquisition date. The acquisition of a new means of transport must be reported using the DDV-PPS form. The form is submitted electronically via the eDavki system (with a digital certificate or by logging in with a username and password). For more information SI.
A taxable person, i.e. the motor vehicle manufacturer or the person who, for the purposes of trading in motor vehicles, acquires in another EU Member State a motor vehicle that has not yet been temporarily or permanently registered in another Member State and that has not yet been 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 the return submitted to the tax authority electronically via the eDavki system by the 25th day of the month following the expiry of the tax period in which the motor vehicle tax becomes chargeable.
If the vehicles concerned are not those specified in the preceding paragraph, the MVT is assessed by the tax authority on the basis of the submitted tax return. A taxable person is required to submit the MVT return no later than 15 days following the date on which the tax becomes chargeable. The tax return must be accompanied by the following:
- the invoice of the motor vehicle purchase indicating the acquisition date,
- the purchase agreement,
- the vehicle registration certificate (from the other Member State), etc.
The tax authority issues a MVT assessment decision. Records on motor vehicles are available under Access to the data on paid MVT (motor vehicle tax) SI on eDavki, where it is checked for a specific vehicle whether the tax has been paid or whether MVT exemption has been claimed. A motor vehicle can be registered only after the assessed motor vehicle tax has been paid.
The body responsible for registration, i.e. the authorised organisation, may not register a motor vehicle if it is not entered in the tax authority's records.
When calculating the MVT, an application SI is available for the calculation of tax on motor vehicles acquired from 1 January 2021 onwards.