31 August 2016
An import VAT deferment scheme was recently introduced in Slovenia which allows certain businesses who import goods into the country to account for the import VAT in their VAT returns, rather than paying VAT at clearance of the goods into the country.
By introducing this it is hoped that it will improve the cash flow of some Slovenian VAT registered businesses, as by using the scheme they will not have to wait for the import VAT to be refunded by the tax authorities.
Non-established businesses that do not have a fiscal representative in the country will not be allowed to use this deferment.
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