Republic of Slovenia

Financial Administration


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Purchase of a new or used vehicle at home and abroad

 

Purchase of a vehicle in Slovenia

When a natural person acquires a means of transport in Slovenia, he or she has no obligation to notify the purchase with regard to the VAT and the motor vehicle tax (hereinafter: MVT). A new means of transport is deemed to be a motor vehicle that is completely new and comes directly from the manufacturer or a vehicle the supply of which takes place within six months of the date of first entry into service or a vehicle that has no more than 6,000 kilometres on the odometer.

Purchase of a vehicle in another EU Member State

If a natural person acquires a new or used means of transport from another EU Member State, the tax authority will assess the following taxes:

  • the VT,
  • an additional VT (for motor vehicles with an engine capacity over 2,500 ccm and motorcycles with an engine capacity over 1,000 ccm).

VAT will be charged upon the purchase of a new vehicle.

VAT

A natural 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 by way of submitting a ### form DDV-PPS  ### within 15 days following the day of acquisition. Tax is paid at the rate of 22% of the tax base. The tax base for VAT assessment includes the price of the vehicle, together with the assessed motor vehicle tax.

The form may be sent electronically ### through the eDavki portal ###:

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

The paper form may be delivered in person or sent by mail to any finance office except to the General Finance Office and to the Special Finance Office.

MVT

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

A motor vehicle can be type-approved and registered only after the assessed motor vehicle tax has been paid. A tax authority issues a certificate of payment of tax and enters the motor vehicle in the electronic records of motor vehicles on which tax has been paid. Only on the basis of such a certificate can type-approval and registration authorities type-approve and register the vehicle.

Payment of MVT

MVT on transactions in motor 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.

Example of a completed form

### DDV-PPS form: Reporting the acquisition of a means of transport subject to VAT in Slovenia from another Member State ###

### MVT return form Motor vehicle tax return ###

For more detail

### Motor vehicle tax (MVT) ###