Passenger transport – switch from yearly to regular monthly scheme

Providers of bus and coach road transport of passengers must obtaing Slovenian VAT number, since they are operating on Slovenian teritorry and have to pay Slovenian VAT.

They either enter VAT system as ordinary taxable persons or they use special scheme for non – line tranport.

If provider, who uses special annual VAT scheme, decides to start regular bus service (or “line”), he must first obtain authorization from Slovenian Ministry of infrastructure. After authorization is granted, provider must:

a) switch to ordinary VAT system, actually becoming VAT taxable person as all other VAT taxable persons in Slovenia;

b) submit final report under special scheme (from beginning of the year until new VAT identification).

Switch must be made before regular (line) bus service is started and is thus possible anytime during calendar year.

If, on the contrary, provider wishes to enter ordinary VAT scheme and continues to provide non – regular bus service (sometimes called “tourist service”), then switch during calendar year is not possible. Change is possible only for the whole calendar year.

We are experienced in providing VAT compliance services for bus service companies. Call us at +386 8 2055 950 or send an e mail to and we’ll respond with competitive offer.

Leave a Reply