The 2012 worldwide VAT, GST and sales tax guide

S LOVENIA 599
Repayment interest. The tax authorities pay interest on delayed
repayments of VAT. The daily statutory rate of interest is 0.0247%.
G. Recovery of VAT by nonestablished businesses
Slovenia refunds VAT incurred by businesses that are neither
established nor registered for VAT in Slovenia. Nonestablished
businesses may claim Slovenian VAT to the same extent as VATregistered
businesses.
Businesses established in the EU can submit a claim for refund
with the tax authorities of their country of establishment. Businesses
established outside the EU can claim a refund under the
terms of the EU 13th Directive. Slovenia applies the condition of
reciprocity with respect to refund claims. This may exclude applicants
from some non-EU countries.
Refund application. For non-EU businesses, the deadline for
refund claims is 30 June following the calendar year in which the
tax was incurred. This deadline is strictly enforced.
EU businesses can make refund claims for Slovenian VAT in
accordance with the procedure in their country of establishment.
Claims filed in Slovenia must be submitted in the Slovenian language.
Applications for refund must be accompanied by the relevant
documentation (see the chapter on the EU, page 208).
The minimum claim period is six months. The minimum claim
for a period of less than a year is €400. The maximum period is
one year. For an annual claim, the minimum amount is €50. The
claim period can be shorter than six months if this period represents
the rest of the calendar year.
The tax authorities must stamp each submitted invoice and import
document and return them to the claimant within 30 days of
receipt. The tax authorities must also rule on the claim within six
months after the submission of the claim. If the claim is approved,
the refund is processed within six months after the submission of
the claim by either remitting payment into a Slovenian bank
account or making a transfer abroad (the claimant is responsible
for all expenses related to this repayment).
Applications for refunds of Slovenian VAT must be sent to the
Ministry of Finance of Slovenia, Tax Administration, Ljubljana
Tax Office, at the following address:
Davcni urad Ljubljana
Davcna ulica 1
1000 Ljubljana
Slovenia
Effective from 1 July 2012, applications for refunds of Slovenian
VAT by non-EU businesses must be filed with the Slovenian tax
authorities in electronic form through their online portal.
H. Invoicing
VAT invoices and credit notes. A taxable person must generally
provide a VAT invoice for all taxable supplies made, including
exports and intra-Community supplies. Invoices are not required
for a limited range of supplies, including the following: