Republic of Slovenia

Financial Administration


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Identification for VAT purposes

 

Taxable persons must file an application for VAT identification number electronically through the eDavki portal. Applications must include the data prescribed by the ### DDV-P2 form ###.

Persons required to file an application

An application for a VAT identification number must be filed if a taxable person exceeds or is likely to exceed EUR 50,000 of the taxable turnover for the past 12 months. In this case, the person must apply for a VAT identification number no later than in the month in which their taxable turnover is likely to exceed the taxable turnover. A taxable person may also make a voluntary decision to charge VAT. In this case, the taxable person shall notify the competent tax authority of his option, in electronic form (DDV-P2), in advance, and shall apply it for at least 60 months.

An application for a VAT identification number must also be filed by a person who carried out a business activity (i.e. legal entities, sole traders and other natural persons engaged in an economic activity) who acquires goods within the EU, except for transactions not subject to taxation pursuant to ### Article 4 of the Value Added Tax Act (ZDDV-1) ###. Taxable persons who carry out only the supply of goods or services in respect of which VAT is not deductible and legal persons who are not taxable persons, and who effect intra-Community acquisitions of goods, must obtain a VAT identification number for the month in which the total value of acquired goods during the current year is likely to exceed EUR 10,000. An application for a VAT identification number must also be filed by persons engaged in a business activity (i.e. legal persons, sole traders and other natural persons engaged in an economic activity) who acquire the goods within the EU and whose acquisitions in the current year will exceed EUR 10,000. Taxable persons may opt for becoming identified for VAT purposes even though they may not achieve the aforementioned turnover target, but must notify their option to the Financial Administration in advance, and apply it for at least two calendar years.

An application must also be submitted by persons engaged in an economic activity:

  • who supply services in the territory of another Member State, for which the person liable for payment of VAT is exclusively the recipient of services in accordance with ### Article 196 of Council Directive 2006/112/EC ###,
  • to whom services are supplied for which they are liable to pay VAT in accordance with point 3 of paragraph one of ### Article 76 of the ZDDV-1 ### (when services are supplied by a foreign taxable person).

This applies to the services for which the place of taxation is determined in accordance with ### Article 25 of the ZDDV-1 ###. Persons engaged in an economic activity must submit their applications before receiving the aforementioned services. Applications for VAT identification number must be submitted electronically through the eDavki portal.

For more details

### Taxable persons and identification for VAT purposes ###