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Commentary

Refunds to non-EU businesses (Slovenia)

47 Slovenia

Businesses established in non-EU countries that incur Slovenian VAT on business expenditure may be able to claim a refund of this VAT from FURS.

To be eligible to submit a claim, the following conditions must be satisfied:

  1. Ìý

    •ÌýÌýÌýÌý The business must be registered for VAT purposes in a non-EU country.

  2. Ìý

    •ÌýÌýÌýÌý The business should not have carried out any supplies of goods or services which are deemed to be taxable in Slovenia (except certain excluded supplies).

  3. Ìý

    •ÌýÌýÌýÌý The business should not have a place of business, establishment

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Web page updated on 17 Mar 2025 16:35