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Domestic supplies (Slovenia)

Any natural or legal person that makes taxable supplies of goods or services in Slovenia may have an obligation to register and account for Slovenian VAT.

A Slovenian VAT registration may also be required where the thresholds (see 47.1) are exceeded in respect of distance selling (see 47.5) and/or supplies of BTE services in Slovenia (except for non-EU companies for which no de minimis threshold applies) (except where the One Stop Shop (OSS) system is used (see 47.52)), or intra-EU acquisitions of goods (see 47.6). Special rules also apply to businesses acquired as a transfer of a going concern (see 47.56).

VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, trusts, charities and companies).

It is up to the business to determine when or if it has a requirement to register and it will be penalised for failing to do so at the right time.

A Slovenian VAT registration is compulsory where turnover from making taxable supplies of goods or services exceeds the VAT registration threshold (see 47.1).

A business