VAT refund in respect of passenger transport

Buyers without permanent or habitual residence in the EU who take goods purchased in Slovenia (including spare parts built into motor vehicles, vessels or aircraft registered outside the EU for repair or servicing purposes) outside the EU are entitled to a refund of VAT paid on goods taken out of the EU. Permanent address or habitual residence means a place which is indicated as such in a passport, identity card or other identification document valid in Slovenia.

Conditions for VAT refund

  • the value of the goods purchased, VAT inclusive, indicated on a single invoice and issued to the same customer by the same seller, exceeds EUR 50
  • the goods and the application form for a VAT refund filled in by the seller must be submitted to the customs authority at the border. The application must be accompanied by original invoices (the customs authority must examine the original application for a VAT refund and the original invoices and indicate the date when the goods were taken out of the EU
  • the buyer took the goods out of the EU before the end of the third month that follows the month of purchase.

If the goods purchased have already been used in the EU, the customs authority may refuse to approve the application for a refund of VAT. The right to a VAT refund may not be exercised for excisable products, such as mineral oils, alcohol and alcoholic beverages, and tobacco and tobacco products.