Road transport of passengers – simple special scheme


Bus transport of passengers through Slovenia is taxed with Slovenian Value Added Tax. See our older post here.


Optional VAT scheme, applicable only in case of occasional fares, is sometimes very practical:

  • if bus company never performs line transport (if it does, then it must comply with regular scheme);
  • if scope of services is low and, subsequently,
  • it is not possible to collect enough suppliers’ invoices to claim VAT refund.


We help our clients by:

  • evaluating both options, so that they can choose appropriate scheme,
  • obtaining VAT ID number,
  • preparing VAT form or
  • helping them to prepare form on their own, if they choose to do so.


Additional info is available in Financial Authority’s document (in Word).


Please do call us at +386 8 2055 950 or mail us at to get our offer.


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