VAT identification of companies in Slovenia is necessary in certain cases – both for companies and for individuals. When is it mandatory? In which cases does VAT identification pay off for you?
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VAT identification for a natural person
A natural person can be a VAT payer, because the law stipulates that it can be anyone who performs any activity. VAT identification can also be performed for natural persons who independently perform activities such as e.g. renting out real estate.
Who has to register for VAT?
The taxpayer must file an application for the issuance of a VAT number (VAT identification) if it is likely that in the last 12 months they will exceed EUR 50,000 of taxable turnover.
You do not have to proceed with VAT identification if you do not meet this criterion. But entry into the VAT system is also possible voluntarily. However, in this case, the taxpayer must use VAT identification for at least 60 months after entering the VAT system.
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In which cases do you also have to do VAT identification?
Identification is also mandatory in the case of procurement of goods within the EU in the month in which it is likely that the total amount of procurement in the current year will exceed 10,000 EUR. The same restriction applies to taxpayers who only supply goods or services for which they cannot deduct VAT.
In addition, it is obligatory for taxpayers who provide services for which, in accordance with Article 196 of Council Directive 2006/112 / EC, only the recipient of the service and taxpayers, for whom the services are performed in the territory of the Republic of Slovenia, must pay VAT.
Frequently asked questions about VAT identification
“I registered the company at the VEM point. Was VAT identification automatically performed for me? ”
When registering a company (sole proprietorship or LTD) you are not yet a VAT payer. To become a VAT payer, you must submit a special application to enter the VAT system. You must also provide relevant evidence clearly showing why you would have to enter the VAT system.
“I was warned that my sole proprietorship must be an “atypical” VAT payer Is it the same? “
In short, the answer is no. The atypical taxpayer must become a taxpayer who will issue invoices to legal entities from other EU Member States. Entering the system as an “atypical” taxpayer can do so through the e-Davki (e-Taxes) portal. You will have to attach a contract with a foreign customer. The procedure proceeds much faster than for the usual VAT identification number.
In doing so, such a taxpayer must be careful when issuing invoices. They will not deduct VAT, but it will be evident from the clause on the issued invoice that they registered as an atypical VAT payer.
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Sanctions and non-identification for VAT
If the taxpayer does not submit a request for the issuance of a VAT identification number or does not submit a request within the prescribed period or in the prescribed manner, he may be fined. The prescribed fines are:
- 4,000 to 75,000 euros shall be imposed on a legal entity, and if a legal entity is considered a medium-sized or large company according to the Companies Act, it shall be fined from 10,000 to 125,000 euros;
- 3,000 to 50,000 euros shall be imposed on a sole proprietor (s.p.) or an individual who independently performs an activity;
- 1,000 to 10,000 euros to the responsible person of the legal entity, and if the legal entity is considered a medium or large company according to the Companies Act, the responsible person of the legal entity shall be fined from 1,200 to 10,000 euros;
- 800 to 10,000 euros shall be imposed on the responsible person of an individual sole proprietor or on the responsible person of an individual who independently performs an activity;
- 400 to 5,000 euros for individuals who commit the said offense.
What is the procedure for obtaining a VAT number?
The identification of the taxpayer proceeds by taxpayer submitting a request for the issuance of a VAT identification number through the e-Davki portal. In doing so, it must include the information prescribed by the DDV-P2 form. The taxpayer usually encloses contracts or pre-contracts, business plan, procurement documentation for the needs of performing activities, etc. with the application. The taxpayer may also submit the form with the prescribed documents through the VEM system.
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Numerous special cases
In the case of VAT calculation, there are many special cases. Some of them apply for business with companies from EU member states, others for companies outside the EU. Certain goods or services also have a special VAT rate when sold, as well as a certain type of taxpayer – e.g. farmers, insurance companies or travel agencies.
Contact DATA for full support with your business in Slovenia!
If you have additional questions on how to start business in Slovenia and business immigration to Slovenia, do not hesitate to contact DATA d.o.o. for support! Send us an email to data@data.si. You can also call us on +386 1 6006 270/+386 1 6006 274, Viber/Whatsapp +386 40 530 718/+386 64 173 023 or skype data.business7.
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