Slovenia import changes : what are the changes for VAT when importing goods to Slovenia?
Do you plan to do business in Europe? Than the VAT changes might be important to you. The VAT for Slovenia import has changed with the 1st July. The actual changes on the Value Added Tax Act have not been published yet. But they will have to come into force in all EU countries. What differences can you expect with Slovenia import and VAT calcualtion now?
Importing goods to Slovenia
Slovenia import in this article includes import of goods from non-EU countries to Slovenia. The taxpayers import goods for their own purposes or for further sale. For their own purposes it is usually equipment, furniture, office suppplies or other materials. Importing goods for further sale means that the company does trading for their business.
You pay the VAT for Slovenia imports through a customs procedure. Usually, the freight-forwarder leads this process. But also the post office or courier service can do it.
Slovenia import duties
Import duties or customs which the importer might pay, is paid to the customs service or freight-forwarder. Starting July 1st of the year 2021, there is a change in paying the customs. Customs is not charged up until the value of the goods in the amount of 150€. But you will have to charge the VAT for every purchase, regardless of the value.
Until July 1st 2021, the goods of the value up to 22€ was completely exempt from customs and VAT. But now, you need to charge VAT in any case. The only exception is when one natural person send another natural person free goods up until the value of 45€. Follow the news on import of Slovenia on our Facebook and Instagram.
Slovenia import and VAT calculation
A company that has a valid VAT number submits the number to the declarant. Here it will state that they did not pay VAT when importing the goods. To prove that you purchased the goods from a non-EU country, you need to include this information on the VAT report. You also need to include the VAT amount at the Slovenia import process.
The basis and the VAT amount are also in the eDavki portal. You do not pay VAT at the import but instead write it as calculated on one side and as entry VAT on the other side of the calculation.
What else is new from 1st July of the year 2021?
The VAT for Slovenia import of non-customs goods up until the value of 150€ fall under a special case starting July 1st of the year 2021. Taxpayers from non-EU sates can enter the VEM/OSS system. Through the system they can more easily carry out the responsibilities of importing goods to EU. A special system of import VEM will become available also to Slovenian taxpayers if they send their goods from their business units on non-EU lands or they will act as intermediaries for foreign taxpayers. You would not pay VAT at the import. You would only show the sale of the goods in each particular EU state.