Slovenia VAT Rules

Registration process

OSS/IOSS registration process for taxable persons

The VAT registration process for Union scheme, non-Union scheme and import one-stop shop scheme (IOSS) must be made electronically via the financial administration web portal eDavki - First page and eDavki - Special VEM scheme (OSS).
Reference to the above may be found in Articles 125, 130.c and 130.l of the VAT Act (ZDDV-1) and Articles 171, 174.a and 174.d of the Rules on the implementation of the VAT Act.
IOSS registration process for intermediaries 

The IOSS registration process for intermediaries must be made electronically via the financial administration web portal eDavki - First page.
Reference to the above may be found in Article 130.l of the VAT Act (ZDDV-1) and Article 174.d of the Rules on the implementation of the VAT Act.

Appointment of a tax representative for registration within the Union OSS 

Not required.

Refusal of registration

The VAT Act (ZDDV-1) does not specifically regulate appeals against the refusal of registration in the special OSS/IOSS scheme. Therefore, the provisions of the Tax Procedure Act (ZDavP-2), Article 86, apply to this procedure, under which a taxable person may file an appeal against the decision within 15 days from the date on which the decision is served. More information on filing an appeal is available on the Financial Administration web portal Pritožba.

Invoicing

Invoicing

Issuing invoices under the Union OSS scheme
For a taxable person covered by the OSS scheme who supplies services to consumers in Slovenia, the rules of the Member State in which the taxable person is included in the Union scheme (Member State of identification) apply for issuing an invoice. If the taxable person is included in the Union scheme in Slovenia, general rules for issuing an invoice in Slovenia apply. A taxable person must issue an invoice.
For a taxable person who supplies goods to consumers in Slovenia covered by the OSS scheme, the rules of Slovenia (the Member State where the goods are located at the time when dispatch or transport of the goods to the customer ends) apply. The supplies of goods are exempted from the obligation to issue invoices (Article 81(1), point 2, of the VAT Act (ZDDV-1)). If the taxable person issues an invoice, the invoicing rules of the Member State in which the taxable person is included in the Union scheme (Member State of identification) applies. If the taxable person is included in the Union scheme in Slovenia, rules for issuing an invoice in the Member state of consumer apply.

Issuing invoices under the non-Union OSS scheme
For a taxable person who does not have a business establishment within the Union and applies the non-Union scheme, with Slovenia as Member State of identification, the general rules for invoicing in Slovenia apply. A taxable person must issue an invoice. If the taxable person is included in the Union scheme in other Member state and the supply of services is made to the consumers in Slovenia, rules of the Member State of identification applies.

Issuing invoices under the IOSS scheme
If the consumer is in Slovenia, the invoice issuance rules according to the VAT Act (ZDDV-1) apply. The exemption from the obligation to issue an invoice under Article 81(1) and (2) of the VAT Act (ZDDV-1) does not apply; the invoice must be issued according to general rules for issuing an invoice in Slovenia. If the consumer is in another EU Member State, the invoice issuance rules of the consumer’s Member State apply.

Invoicing comments

Keeping Records under the Union scheme
Under Article 130.h of the VAT Act (ZDDV-1), a taxable person who opts to use the EU scheme must keep records of transactions under this special scheme. These records must be sufficiently detailed to allow the tax authorities of Slovenia (Member state of identification) as well as the Member State of consumption to verify whether the VAT has been correctly accounted for. Upon request, the records must be made available in electronic format both to the tax authority in Slovenia and to the tax authority of the Member State of consumption. The taxable person must retain the records for ten years from 31 December of the year during which the transaction was carried out.

Keeping Records under the non-Union scheme
Under Article 130 of the VAT Act (ZDDV-1), a taxable person without a place of business within the Union must keep sufficiently detailed records of transactions under this special scheme, so as to provide all information necessary for the tax authority of the Member State of consumption to carry out tax control regarding the correctness of the VAT calculation in accordance with the law. Upon request, these records must be made available in electronic form both to the tax authority in Slovenia (Member state of identification) as well as to the tax authority of the Member State of consumption. The records must be retained for ten years after the end of the year during which the transaction was carried out.

Keeping Records under the IOSS Scheme
Under Article 130.r of the VAT Act (ZDDV-1), a taxable person who registers to use the special import scheme, or their intermediary, must keep records of transactions under this special scheme. The intermediary must keep records separately for each taxable person they represent. These records must be sufficiently detailed to allow the tax authorities of the Member State of consumption to determine whether the VAT has been correctly accounted for. Upon request, the records must be made available in electronic form both to the tax authority in Slovenia (Member state of identification) as well as to the tax authority of the Member State of consumption. The taxable person or their intermediary must retain the records for ten years from 31 December of the year during which the transaction was carried out.

VAT returns

Formalities in the submission of the VAT return

Special VAT Return – OSS scheme (Union, non-Union)
A taxable person who uses the OSS scheme (Slovenia as Member state of identification) must submit a special VAT return for each reporting period (calendar quarter), regardless of whether any supplies of goods or services covered by this special scheme were made. If a taxable person uses the OSS scheme from the date of the first supply of goods or the first provision of services, they must submit a separate VAT return for the calendar quarter in which the goods were first supplied, or the services first provided.
The special VAT return must be submitted by the end of the month following the reporting period to which the return relates, in electronic form via the eDavki - First page and eDavki - Special VEM scheme (OSS) using the form "Special return for VEM Union (or non-Union) scheme".
The special VAT return must also include corrections of data from previous reporting periods.

Special VAT Return – IOSS Scheme
A taxable person who registers for the use of the IOSS scheme in Slovenia, or their intermediary, must submit a special VAT return to the tax authority for each calendar month, regardless of whether distance sales of goods imported from third territories, or third countries have been made or not.
The special return must be submitted by the end of the month following the reporting period to which the return relates, in electronic form via the eDavki - First page and eDavki - Special VEM scheme (OSS), using the form “Special return for VEM import scheme”.

Corrections to returns after the three-year period

General approach to corrections beyond the standard period

A taxable person who registers for the use of the OSS/IOSS scheme in Slovenia may, within three years from the deadline for submitting the special VAT return, submit amendments to that return to the tax authority if they later discover inaccuracies. Amendments are included in one of the subsequent special VAT returns in electronic form, in which the Member State of consumption, the reporting period, and the amount of VAT for which any amendments are requested are specified.
The specified deadline is preclusive. After this deadline, correction of the calculation is not possible, but the taxpayer has the option to request a refund of the overpaid VAT in accordance with the general rules of the Tax Procedure Act (ZDavP-2; Article 125(4)). Given that, according to Article 125 of the Tax Procedure Act (ZDavP-2), the right to assess tax expires after 5 years, the tax authority will also be able to assess additional tax based on identified irregularities in the VAT return until the expiry of this period. Once the specified period has expired (5 years), the tax authority has no right to assess additional tax, and the taxpayer no longer has the right to request a refund of the overpaid tax.

Payment modalities and deadlines

Payment modalities in Member State of identification (MSID)

A taxable person who opts for the use of the special Union, non-Union, or IOSS scheme in Slovenia as a Member state of identification must pay VAT upon submitting the special VAT return or, at the latest, on the deadline for submitting the return. When making the payment, the taxable person must reference the appropriate VAT return. VAT must be paid to the bank account denominated in euros specified by the tax authority.
The tax is to be paid to the account:
IBAN: SI56 0110 0600 0043 576
Account name: VAT under the special OSS scheme, Address: Šmartinska cesta 55, Ljubljana
When referencing the payment, an unstructured reference must be used. The format depends on the scheme:

• Union scheme: <MSID>/VAT number/quarter.year
  Example: SI/SI11006463/Q3.2021
• Non-Union scheme: <MSID>/EU number/quarter.year
  Example: SI/EU705010090/Q3.2021
• Import scheme: <MSID>/IM number/month.year
  Example: SI/IM7050100117/M07.2021

The taxable person must check with their bank how to correctly enter the unstructured reference. If the NRC reference is chosen, it will not be possible to enter other data in the fields for a structured reference (the field will be locked). In that case, the reference must be entered in the “Purpose” field. At some banks, there is no option to choose a reference; in such cases, model SI99 is used, and the structured reference is entered in the “Purpose” field.
Detailed description of the OSS/IOSS scheme is available in a document: Posebne_ureditve_VEM-OSS.docx on Financial Administration of the Republic of Slovenia's website. Chapter 8 includes examples of completed universal payment order forms (Slovenian only).
 Additional payment-related procedures in the Member State of consumption (MSCON)

Applicable payment deadline

The national legislation (Article 92 of the Tax Procedure Act (ZDavP-2)) provides that tax is considered paid on the day the payment service provider executes the payment order. Accordingly, the date on which the taxpayer initiates the payment with their bank does not affect the timeliness of the payment; the only relevant consideration is whether the payment is received and booked to the account of the tax authority on the due date. It is therefore essential that taxpayers execute the transfer in a timely manner, considering bank processing times (including cross-border transactions) as well as national or regional holidays that may delay the booking of payments. To prevent any potential delays, taxpayers are advised to initiate payments several days before the due date.

Payment Facilitation and Support for Arrears

When the taxable person is unable to pay the tax related to the performance of the activity (e.g. VAT) in a single amount, they may apply for:

• instalment payment in the case of serious economic damage;
• a deferral or instalment payment secured by an appropriate security instrument (in this case, serious economic damage is not assessed).

The taxable person must submit an application for instalment payment of tax to the tax authority.

Instalment payment in the case of serious economic damage
The tax authority may allow the payment of tax in a maximum of 24 monthly instalments over a period of 24 months if, due to lasting illiquidity or loss of the ability to generate income for reasons beyond the taxable person’s control, the taxable person would suffer significant economic damage, and paying the tax in instalments would enable the prevention of such greater economic damage.
The tax authority decides based on data from its own records and data from the records of other authorities it can obtain, as well as the evidence submitted by the taxable person, from which the circumstances leading to the greater economic damage are apparent.
The tax authority will decide on the instalment payment within 30 days from the date of receipt of the complete application.

Deferral or instalment payment secured by an appropriate security instrument
The tax authority may allow the payment of tax in up to 24 monthly instalments or grant a deferral of payment for up to 24 months, if persons performing an activity provide an appropriate security instrument or permit the registration of a lien in the relevant register.
The tax authority will decide on the instalment payment within two months from the date of receipt of the complete application.

Consequences of late payment
If a taxable person granted instalment payment misses payment of any instalment, all subsequent unpaid instalments become due on the due date of the missed instalment. The tax authority will inform the taxable person of the consequences of delay in the decision granting instalment payment of tax.

Interest
For the period during which the taxable person is permitted to pay the tax in instalments, interest will be charged on unpaid taxes (including late payment interest). The interest rate for calculating interest is 2 % per annum or the rate of the reference interest rate for calculating state aid published by the European Commission, if this rate is higher than 2 % on the date of the decision.

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

In Slovenia, administrative procedures are conducted in the Slovene language. The tax office competent for handling VAT refund claims submitted by taxable persons established in another Member State or in a third country is the Maribor Financial Office (Finančni urad Maribor). Website that contains information about VAT refunds and forms is eDavki - VAT refunds.
A taxable person established in another Member State claims a VAT refund in Slovenia by submitting the refund request through the electronic portal of the Member State in which they hold a valid VAT ID or tax reference number. Each request receives a reference number consisting of the prefix of the Member State’s code and a numerical number assigned by the applicant’s Member State. More information on VAT refunds for taxable persons established in other Member States is explained in greater detail in document VAT refunds to taxable persons established in Slovenia, claimed in other Member States, and to taxable persons established outside Slovenia, claimed in Slovenia, specifically in Chapter 4 (Slovenian only).
Third countries are not part of the Union’s common rules; therefore, each Member State regulates this area in its own way, taking into account Council Directive 86/560/EEC. Slovenia, as the Member State of consumption, has prescribed an electronic procedure for the submission of VAT refund claim in Slovenia by taxable persons established in a third country. A VAT refund for taxable persons established in a third country shall be granted only if the condition of reciprocity is met. More information on VAT refunds for taxable persons established in third countries and on the status of reciprocity between the Republic of Slovenia and third countries with respect to VAT refunds is explained in greater detail in document VAT refunds to taxable persons established in Slovenia, claimed in other Member States, and to taxable persons established outside Slovenia, claimed in Slovenia, specifically in Chapter 5 (Slovenian only).

Reimbursement threshold as Member State of consumption

Article 74.d of the VAT Act (ZDDV-1) stipulates the minimum amount of VAT for which a refund may be claimed by a taxable person established in another Member State for a given period, as follows:

• EUR 400 or more, if the claim relates to a period shorter than a calendar year and not less than three months;
• EUR 50 or more, if the claim relates to a calendar year or to the remainder of a calendar year.

Article 74.i of the VAT Act (ZDDV-1) stipulates that a taxable person established in a third country may submit a refund claim if the refund requested is:

• EUR 400 or more, if the claim relates to a period shorter than one calendar year and not less than six months;
• EUR 50 or more, if the claim relates to a period of one calendar year or to the remainder of a calendar year. Such a claim may also relate to invoices or import documents that were not included in previous claims and relate to transactions completed in the current calendar year.

Release from payment of insignificant amounts of VAT

Slovenia has not implemented a rule under its domestic legislation whereby taxable persons are released from the payment of VAT where the amount due is insignificant. However, pursuant to Article 149 of the Tax Procedure Act (ZDavP-2), tax enforcement shall not commence if the amount of tax does not exceed EUR 25.

Refund of deductible VAT by non-EU established trader

Taxable persons who have established their business or have a fixed establishment from which business transactions are carried out and have their permanent address or usually reside outside the EU are, subject to the conditions laid down in the VAT Act (ZDDV-1), entitled to a refund of VAT, provided that in the required period they have not carried out any supplies of goods or services deemed to have been supplied in Slovenia, except some supplies explicitly specified by the law. The tax office competent for handling VAT refund claims submitted by taxable persons established in another Member State or in a third country is the Maribor Financial Office (Finančni urad Maribor).

For a refund of VAT charged for goods or services supplied to them by other taxable persons within the territory of Slovenia, or charged on the import of goods into Slovenia, they must submit a VAT refund claim on the DDV-VTD form. The form can be found on website (in English): eDavki - VAT refund to taxable persons established in a non-EU Member State. Before submitting the claim, the applicant must obtain a tax number and a digital certificate that enables access to the FURS electronic system – eDavki. A digital certificate can be obtained by citizens of the Republic of Slovenia who are over 15 years of age, and by foreigners who have been assigned a personal identification number and tax number in the Republic of Slovenia. Foreign natural persons obtain a personal identification number at the Administrative Unit. A taxable person established in a third country may authorize another person to submit the VAT refund claim via eDavki and to represent them in the refund procedure.

A VAT refund claim must be filled to the tax authority electronically via FURS's eDavki portal (eDavki - VAT Refunds). A VAT refund to a taxable person established in a third country shall be granted only if reciprocity is ensured (see Section 6, Reimbursements).

A taxable persons established in a third country are entitled to a VAT refund if:

• they submit a VAT refund claim to the tax authority no later than 30 June following the end of the calendar year in which the VAT was charged;
• they attach to the claim invoices or electronic import customs declarations;
• they attach to the claim a certificate issued by the competent authority of the country in which they are established, confirming that they are a taxable person for VAT purposes in that country, and this certificate must not be older than one year;
• they declare that during the period for which they request the VAT refund they have not carried out any supply of goods or services deemed to have been made in Slovenia, except for the services listed in Article 74.i of the VAT Act (ZDDV-1);
• they undertake to repay any unduly obtained (refunded) VAT amount.

If the tax authority determines that it does not have all the necessary information to decide on the refund claim, it may request additional information from the applicant electronically. The tax authority must decide on the claim within eight months of its submission. The reasoning in the decision on the VAT refund to taxable persons established in a third country may contain only a brief justification of the applicant’s request, the legal basis, and, in the case of a refusal or partial refusal, the reason for the refusal.

If the tax authority approves the refund claim, the refund shall be made within 10 working days of issuing the decision, or at the latest within eight months of submitting the refund claim, to the applicant’s account in Slovenia or, at the applicant’s request and expense, to an account abroad. If the refund is made late, the applicant is entitled to interest, which shall be calculated from the day following the last day for the refund until the day the refund is actually made, at the rate for late payment interest determined by the law governing the tax procedure.

Penalties for non-compliance (as Member State of consumption)

Failure to register and late registration

No specific penalties are provided for failure to register or late registration in the special Union scheme, Non-Union scheme or IOSS scheme as Member State of consumption. Participation in these schemes is optional for taxable persons. However, non-use of these schemes may result in an obligation to register under the general rules.
Under general rules, obligation to register (Identification) is laid down in Article 78 of the VAT Act (ZDDV-1).
According to Article 141(1), point 4, of the VAT Act (ZDDV-1) a legal person shall be fined from EUR 4.000 to EUR 75.000, or from EUR 10.000 to EUR 125.000 if the legal person, according to the Act governing companies, is considered a medium-sized or large-sized company, if it:

• fails to fulfil its obligations regarding registration, modification, or termination of business activity, or fails to submit to the tax authority an application for a VAT identification number or fails to submit such application within the prescribed time limit or in the prescribed manner (Article 78 of the VAT Act (ZDDV-1)).

An individual sole trader or an individual independently performing an activity shall be fined from EUR 3.000 to EUR 50.000 for the offences referred to in the previous paragraph.
The responsible person of a legal person shall be fined from EUR 1.000 to EUR 10.000 for the offence referred to in the first paragraph. If the legal person is considered a medium-sized or large-sized company according to the Act governing companies, the responsible person shall be fined from EUR 1.200 to EUR 10.000 for such offences.
The responsible person of an individual sole trader or of an individual independently performing an activity shall be fined from EUR 800 to EUR 10.000 for such offences and an individual shall be fined from EUR 400 to EUR 5.000.

Non-compliance with accounting obligations

The obligations regarding record-keeping, and the storage of invoices and records are laid down in Articles 85, 85.a, 85.b, and 86 of the VAT Act (ZDDV-1).
According to Article 141(1), points 6 to 8, of the VAT Act (ZDDV-1) a legal person shall be fined from EUR 4.000 to EUR 75.000, or from EUR 10.000 to EUR 125.000 if, according to the Act governing companies, the legal person is considered a medium-sized or large-sized company, if it:

• fails to ensure the prescribed data in its accounting records, or fails to ensure such data for the prescribed period, or the accounting data are not sufficiently detailed for the proper calculation of VAT or for the supervision of the tax authority (Articles 85(1) and (3) and 115 of the VAT Act (ZDDV-1));
• fails to keep the prescribed records, or keeps incomplete records, or fails to retain documentation for the prescribed period (Articles 85(2), 85.a, 122, 130, 130.h, 130.r, 130.u and 137.g of the VAT Act (ZDDV-1));
• fails to keep the prescribed records or fails to submit to the tax authority the prescribed records or corrections thereof, or fails to submit such records or corrections within the prescribed time limits or in the prescribed manner (Article 85.b(1) to (5) of the VAT Act (ZDDV-1));
• fails to ensure the retention of invoices or copies of invoices or of evidence of payments made in accordance with the law, or fails to allow the tax authority, during supervision, access to invoices, their transfer, or their use (Article 84(4), 86, and 136(1) of the VAT Act (ZDDV-1)).

An individual sole trader or an individual independently performing an activity shall be fined from EUR 3.000 to EUR 50.000 for the offences referred to in the previous paragraph.
The responsible person of a legal person shall be fined from EUR 1.000 to EUR 10.000 for the offences referred to in the first paragraph. If the legal person is considered a medium-sized or large-sized company according to the Act governing companies, the responsible person shall be fined from EUR 1.200 to EUR 10.000 for such offences.
The responsible person of an individual sole trader or of an individual independently performing an activity shall be fined from EUR 800 to EUR 10.000 for such offences and individual shall be fined from EUR 400 to EUR 5.000. 

Non-submission and late submission of VAT returns

The obligations regarding submission and late submission of VAT return are laid down in Articles 127 (non-Union OSS), 130.e (Union OSS) and 130.n (IOSS) of the VAT Act (ZDDV-1).
According to Article 141(1), point 2, of the VAT Act (ZDDV-1) a legal person shall be fined from EUR 4.000 to EUR 75.000, or from EUR 10.000 to EUR 125.000 if, according to the Act governing companies, the legal person is considered a medium-sized or large-sized company, if it:

• does not submit the special VAT return to the tax authority or fails to submit this VAT return within the prescribed time limit or in the prescribed manner, or provides incomplete, incorrect, or false information in such submitted VAT returns.

An individual sole trader or an individual independently performing an activity shall be fined from EUR 3.000 to EUR 50.000 for the offence referred to in the previous paragraph.
The responsible person of a legal person shall be fined from EUR 1.000 to EUR 10.000 for the offences referred to in the first paragraph. If the legal person is considered a medium-sized or large-sized company according to the Act governing companies, the responsible person shall be fined from EUR 1.200 to EUR 10.000 for such offences.
The responsible person of an individual sole trader or of an individual independently performing an activity shall be fined from EUR 800 to EUR 10.000 for such offences and individual shall be fined from EUR 400 to EUR 5.000.
Incomplete and incorrect VAT returns

See the information above.

Non-payment and late payment of VAT

The obligations regarding payment of VAT are laid down in Articles 128 (non-Union OSS), 130.f (Union OSS) and 130.o (IOSS) of the VAT Act (ZDDV-1).
According to Article 141(1), point 3, of the VAT Act (ZDDV-1) a legal person shall be fined from EUR 4.000 to EUR 75.000, or from EUR 10.000 to EUR 125.000 if, according to the Act governing companies, the legal person is considered a medium-sized or large-sized company, if it:

• does not pay the VAT or fails to pay the VAT within the prescribed time limit or does not pay the VAT in the prescribed manner.

An individual sole trader or an individual independently performing an activity shall be fined from EUR 3.000 to EUR 50.000 for the offence referred to in the previous paragraph.
The responsible person of a legal person shall be fined from EUR 1.000 to EUR 10.000 for the offences referred to in the first paragraph. If the legal person is considered a medium-sized or large-sized company according to the Act governing companies, the responsible person shall be fined from EUR 1.200 to EUR 10.000 for such offences.
The responsible person of an individual sole trader or of an individual independently performing an activity shall be fined from EUR 800 to EUR 10.000 for such offences and individual shall be fined from EUR 400 to EUR 5.000.

Time of supply – chargeability

Deferment and Cash Accounting Scheme

In accordance with Article 131 of the VAT Act (ZDDV-1), a taxable person who has not exceeded EUR 400,000 of taxable turnover, excluding VAT, in the last 12 months and is not likely to exceed this amount in the next 12 months, may account for and pay VAT on the basis of payments received for supplies of goods and services (hereinafter referred to as the “cash accounting scheme”). The obligation to account for VAT for a taxable person applying the cash accounting scheme arises on the date when payment is received. The right to deduct VAT for a taxable person applying the cash accounting scheme arises on the date when payment is made.
Cash accounting scheme is not in place for Union and non-Union scheme or IOSS according to Article 132(1) of the VAT Act (ZDDV-1).
The VAT Act (ZDDV-1) does not contain a specific rule determining the chargeable event for the Union and non-Union schemes; therefore, the amendment to Article 66 of the VAT Directive in the VAT in the Digital Age (ViDA), does not affect the time of the chargeable event. The chargeable event arises according to the general rules. The chargeable event, and thus the obligation to account for VAT, arises when the goods are supplied, or the services are performed (Article 33(1) of the VAT Act (ZDDV-1)).
Regarding IOSS, the chargeable event, and consequently the obligation to account for VAT on supplies of goods covered by the special scheme, arises at the time the supply takes place.
The supply of goods shall be deemed to take place when the payment is received.

Continuous supplies

In Slovenia, continuous supplies (for which successive invoices are issued, or payments are made) are regarded as being completed on expiry of the periods to which such statements of account or payments relate. However, these periods shall not exceed one year.
Reference to the above may be found in Articles 33(2) to (4) of the VAT Act (ZDDV-1).

Reminder Messages

Member States as MSID: The tax authority regularly requests taxpayers to submit the missing tax return in electronic form via the eDavki system within 8 days from the date the notice is delivered. The notices are delivered electronically through eDavki to the taxpayer’s profile.

Member States as MSCON: If, during the inspection, it is established that the taxpayer should have submitted a tax return, a request is sent to the taxpayer’s email address.

If Slovenia is the Member State of Identification (MSID) and the taxable person fails to settle the liabilities from the submitted return, the Financial Administration of the Republic of Slovenia shall, in accordance with the first paragraph of Article 63a of Commission Implementing Regulation (EU) 2019/2026, issue a reminder to the taxable person on the tenth day following the due date. The reminder requests the taxable person to pay the outstanding VAT liabilities to the FURS sub-account, Šmartinska cesta 55, Ljubljana, account number (IBAN): SI56 0110 0600 0043 576, using the reference specified in Chapter 5. Such a reminder is delivered exclusively via the eDavki portal.
If Slovenia acts as the Member State of Consumption (MSCON) and the taxable person fails to settle their liabilities in the MSID, the Financial Administration of the Republic of Slovenia issues a reminder for the outstanding OSS and IOSS obligations. Such reminders are sent exclusively by email and never by regular mail. The email address from which the reminders are sent is oss [dot] fugov [dot] si (oss[dot]fu[at]gov[dot]si).
Payment must be made in accordance with the instructions provided in the reminder to the Transitional Tax Sub-Account – State Budget, Gregorčičeva ulica 20, Ljubljana, account number (IBAN): SI56 0110 0888 1000 030, held with the Bank of Slovenia. When making a payment, a specific unstructured reference must be used to identify the taxpayer and the liability and to ensure the correct allocation of the payment. The unstructured reference should be provided in the following format: SI2101168002-ID VAT.
For communication with taxpayers regarding matters related to the OSS system, the Financial Administration of the Republic of Slovenia uses the same email address from which the reminders are sent, namely oss [dot] fugov [dot] si (oss[dot]fu[at]gov[dot]si).
The reminder does not contain unique codes or serial numbers that could be used to verify its authenticity. However, it includes the taxpayer’s identification details, clearly states the type and period of the liability, specifies the outstanding amount due, and provides instructions for making the payment to the above-mentioned bank account.
 

Exclusion and Appeals

Appeal procedures

OSS/IOSS schemes: According to Article 122.b of the VAT Act (ZDDV-1) decisions, rulings, and other documents are served to taxable persons, who have registered for the use of a special scheme in Slovenia, personally, by electronic means, in accordance with the law governing tax procedures.
For taxable persons who have registered for the use of a special scheme in one of the Member States within the Union, but not in Slovenia, decisions, rulings, and other documents are served to the electronic address of the taxable person. Decisions, rulings, and other documents shall be deemed to have been served to the taxable person on the fifteenth day following the day it was sent to the electronic address provided by the taxable person in the registration form for the special scheme.
An appeal against a decision may be lodged within 15 days from the date on which the decision is deemed to have been served.

Steps after exclusion/de-registration

If a taxpayer is excluded from the OSS/IOSS special scheme and continues to carry out these transactions, they must register for VAT purposes in each individual Member State.

Procedures regarding VAT identification for foreign taxpayers are described in the document
Identification_and_obligations_of_foreign_tax_payers.doc