VAT on imports to Slovenia – two payment options

Until June 30th, 2016, importers of goods to Slovenia had only one option regarding VAT payment from import: they had to pay VAT to importing agent or directly to Financial authority.


From July 1st, 2016 on, importers have two options:

a) old one: paying VAT, later claiming refund in VAT form or

b) new one: entering correct numbers in their VAT form, thus showing payment and refund in VAT form. Legally, showing VAT payment in VAT form counts as physical payment. See our older post on the subject.


One or the other option is chosen by importer, in practice by importer’s forwarding agent. If importer’s instructions to an agent are vague or decision is left to an agent, old way of payment is often chosen. This unnecessarily affects importer’s cash flow, incresing level of working capital needed.


We recommend our clients to give specific instructions to forwarding agents, avoiding cash flow problems just because of lack of communication.


Further info are available at our office, reach us at or use our other contacts.


Leave a Reply