Services for non-residents

Services for non-residents

When do you, as a non-resident, need accounting counseling and/or tax consulting services in Slovenia?

1. If you deal with road transport of passangers, and your paths cross Slovenia.

2. If you sell goods in Slovenia to natural persons (for example, internet sales) and your income volume in one calendar year exceeds EUR 35.000.

3. If you are involved in chain operations in the sale of goods within the European community, and thus must register in Slovenia as a person viable for taxation.

4. If you are a member of a Slovenian company, or if a foreign-based parent company has a branch/ subsidiary open in Slovenia.

5
. If you wish to claim for a value added tax (VAT) refund as a non-resident in Slovenia.

6. If you are non-resident company and wish to employ Slovenian resident.

In each of the cases above, we offer you quality and professional services in the field of tax consultancy and accounting. On your behalf we communicate with the Tax Administration of the Republic of Slovenia and other state bodies, as well as hand in all the necessary reports. We familiarize you with your rights and obligations as a non-resident doing business in Slovenia.

Road passenger transport

Road transport of passengers in European Community is taxed within the country where the transport takes place and with regard to the distance driven. Non-residents who deal in passenger transport are (like Slovenian taxable persons) obligated to register with Slovenian legal entities. This directive has been in force since 2006, and Custom office of the Republic of Slovenia is regularly carrying out inspections of compliance.

We provide company registration at the Tax Administration of the Republic of Slovenia, obtain an identification number for VAT, as well as prepare templates to help draw up a statement of value added tax. We inform you of items that should be included in received invoices, so that you may enforce deductable VAT and thus minimize your liability to pay it.

In accordance with Article 48 of Directive 2006/112/EC (the VAT Directive) the transport of passengers is taxed in Community based on distance driven through each state. Therefore non-residents engaged in transportation of passengers are required to register as Slovenian VAT payers. Penalties for companies who do not register in time range from 1,200 to 41,000 euros and from 200 to 4,100 euros for the person responsible…

New! VAT for road passenger transport in Republic of Croatia

Our services include arranging registration for VAT purposes in Republic of Croatia and filing VAT reports in your name.

In 2019 Croatian tax office announced that they will start thorough checkings of transporters on Croatian roads.

Distance sales of goods

Whenever a foreign company’s revenue from the sale to natural persons in Slovenia reaches or exceeds 35.000 euro , they are obligated to register as a person liable to value added tax in Slovenia. Companies with lesser income may also apply for their own Slovenian VAT identification number.

We offer you assistance in obtaining your own identification number for value added tax, as well as prepare a statement of value added tax.

Chain business sales of goods

When supplying goods to other Member States, only the supplier with proof of transfer of goods to other Member States can use the reverse taxation clause. If no such proof is provided, it is necessary to charge VAT .

Example: Company D from Germany has sold goods to company A in Austria. Company A has sold the same goods to company B in Austria, who sold goods to company S in Slovenia. Company D had sent the goods directly to Slovenian company S. Since company B does not have proof of transfer of goods to another Member State, the place of taxation is in Slovenia. In its Intrastat report, company D has to indicate that the goods were indeed sold in Slovenia.

For you we arrange the acquisition of an identification number for value added tax in Slovenia, as well as prepare a statement of value added tax.

You are a partner of a Slovenian company, or a foreign company has a branch open in Slovenia

Your company has exactly the same rights and obligations in Slovenia as other domestic companies. This means you must keep your books as well as submit financial reports and tax declerations.
To do this, you will need to be familiar with Slovenian regulations concerning business and taxation.

We offer comprehensive accounting and tax-advisory services. We keep your books, communicate with the Slovene Tax Administration (DURS) and other regulatory autorities, letting you focus solely on your business.

Exercising VAT refund to non-residents with company headquarters outside the EU

In Slovenia, as a non-resident you can assert your right to a VAT refund from purchases made in Slovenia. For this you must obtain a Slovenian tax number, and submit your application through the Tax Administration of the Republic of Slovenia electronic system.

On your behalf we obtain a Slovenian tax number and submit an application for a VAT refund.

Residents of the following countries can submit a claim:

CANADA, ICELAND, ISRAEL, JAPAN, SOUTH KOREA, LIECHTENSTEIN, MACEDONIA, NORWAY, SWITZERLAND, RUSSIA, TURKEY, SERBIA, MONTENEGRO, BOSNIA AND HERZEGOVINA, KOSOVO and  TAIWAN.

You want to employ a Slovenian resident at your non-resident company?

If you want to employ a Slovenian resident at your non-resident company, you are not obliged to establish an entity in Slovenia. We can arrange proper payroll and necessary reporting to Slovenian Tax office and clarify taxes and labour rights in Slovenia. We can also assist in providing an employment contract.