VAT identification in Slovenia – tooling

Slovenian VAT by-law – “Rules on the implementation of the VAT Act” – allows foreign entities, whose supplies of goods and services are exempt from VAT, to remain outside Slovenian VAT system.

Financial Authority has issued a statement (in Slovene here), clarifying this provisions for foreign entities who deliver goods from Slovenia to other VAT persons in EU: they must identify themselves for VAT in Slovenia.

In other words, if a delivery of goods from Slovenia to EU is subject to reverse charge, it has to be reported in a supplier’s VAT return form in Slovenia. If an obligation for this reporting exists, then supplier must register for VAT in Slovenia

Common case is so called tooling: if a company from EU lends tools to Slovenian company, then return of tools to another EU country is exempt from VAT, but has to be reported in a supplier’s VAT form. Thus, supplier (owner of tools), must obtaing Slovenian VAT ID.

For further information contact us at or call us at +386 08 2055 950. We can help you comply with VAT rules in Slovenia, as well as take care of all necessary administrative tasks regarding VAT in Slovenia.