VAT exemption on import under customs procedure 42

When importing goods to EU, VAT on import has to be paid, general VAT rate in Slovenia is 22%, for some goods lower rates of 9,5% or 5% can be used.


When imported goods are destined for another EU country and buyer there has valid local VAT ID, then customs procedure 42 can be used. It brings effective exemption from paying VAT on imported goods in Slovenia and thus eases cash flow burden for an importer. VAT must be paid in buyer’s member state, where reverse charge system can be used. Buyer, same as importer, does not have to use cash to pay VAT.


Procedure 42 can be used by an importer who has valid VAT ID in Slovenia and EORI number, like:

  • local entitiy (corporation, proprietor);
  • legal entity from another EU member state;
  • legal entity from outside EU (third country), provided it has VAT representative who is liable for VAT obligations in Slovenia. 


We are experience in helping importers find appropriate way of importing, our typical services are.

  • obtaining VAT ID;
  • obtaining EORI number and
  • consulting importer with structuring processes from VAT point of view. 


Please contact us to get more info and offer for our services.

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