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Businesses that make taxable supplies are entitled to recover Slovenian VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically prohibited.

Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further below in 47.38) other than those items that are specifically prohibited.

VAT incurred on the following items of expenditure is specifically prohibited and therefore cannot be recovered:

1. Ìý

   •ÌýÌýÌýÌý Personal vehicles and related services, except in certain cases.

2. Ìý

   Generally, none of the VAT is recoverable if the vehicle is purchased for the use of employees.

3. Ìý

   Note: Vehicles acquired for the purpose of transport of passengers/goods, resale/lease, or to be used primarily as taxis or for provision of driving lessons