Supplies Of Goods Received By Slovenian Businesses From EU Businesses (Slovenia)

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Commentary

47 Slovenia

General (Slovenia)

Slovenian businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the relevant acquisitions threshold (see 47.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers. Once the Slovenian business is registered for VAT, the EU suppliers should cease charging VAT and the Slovenian business should self-account for Slovenian VAT on the value of the goods received. This VAT, known as 'acquisition VAT', is generally recoverable by the business but is subject to the normal

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