According to VAT regulations, a used means of transport is a land motor vehicle acquired on the expiry of six months of the date of its first entry into service and the vehicle has travelled for more than 6,000 kilometres.
A taxable person who is identified for VAT purposes in Slovenia and who under the general VAT arrangements acquires a used means of transport for resale from a seller identified for VAT purposes in another Member State must show the VAT in their VAT return for the period in which the means of transport was acquired. In this case, the taxable person is not required to submit a DDV-PPS form.
A taxable person who is identified for VAT purposes in Slovenia and who under the general VAT arrangements acquires a used means of transport not intended for resale from a seller identified for VAT purposes must show the VAT in their VAT return for the period in which the motor vehicle was acquired. The acquisition of a used means of transport must be reported within 15 days from the acquisition date by using the DDV-PPS form and submitting it to the tax authority electronically via the eDavki system. A used means of transport cannot be registered without previously submitting the form.
Means of transport are subject to a 22% VAT. The VAT base is the value of the means of transport and the corresponding charges (including MVT).
If the seller is a taxable person established in another Member State who charged VAT on the profit margin for the acquisition of a used means of transport under a special scheme for used goods, no VAT will be charged on the acquisition of a means of transport.
A taxable person who has acquired a motor vehicle in other Member States is required to submit the MVT return within 15 days from 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 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.