VAT compliance checks for couriers & permanent establishments

Financial authority of the Republic of Slovenia has announced it will focus on VAT compliance for de facto permanent establishments, who are not registered in Slovenia and do not comply with Slovenian VAT regulations.


Companies providing following services can be screened:

  • packing;
  • products’ storage;
  • administrative services;
  • communication with clients;
  • receiving returned shipments;
  • similar services.


Providing such services can be a signal for permanent establishments’ existence of foreign companies using non Slovenian VAT ID, mainly selling their products online. 


Permanent establishments must identify theirselves as VAT persons in Slovenia and have to submit annual corporate tax return. 


Companies, who do not comply with Slovenian law, can submit their VAT returns for previous periods and pay VAT. Provided they do it before formal check, they can avoid high penalties, but have to pay interest. 


We have experience providing services to international clients, write us at or call us at +386 8 2055 950.

Robert Potočnik

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