VAT on the following expenses would be claimable in a Slovenia VAT refund: Taxi and public transport fares, Admission to fairs and exhibitions and other general business expenses (e.g., professional fees).

A Slovenia VAT refund application will usually be completed within a few months, but the period may be extended where the Slovenia VAT Authority requests additional information from the claimant. The claimant or its appointed agent can contact the Slovenia VAT Authority to inquire on the status of the Slovenia VAT refund application.

Original receipts and invoices are not required for Slovenia VAT refunds under the 8th Directive, and photocopies may be submitted. Original invoices are however required for Slovenia VAT refunds under the 13th Directive.

For Slovenia VAT refunds under the 8th Directive: quarterly and annual claims are allowed. For Slovenia VAT refunds under the 13th Directive: bi-annual and annual claims can be submitted.

If VAT has been incorrectly charged on an invoice, the VAT on the invoice would generally not be able to be claimed in a Slovenia VAT refund. The entity would need to contact the supplier to request that the VAT that has been incorrectly charged be refunded. This is something that VAT IT can assist with, as we can contact the supplier on your behalf to request that the incorrectly charged VAT be refunded.

In addition to the standard Slovenia VAT rate, there are reduced Slovenia VAT rates of 9.5% and 5% which are generally applied to certain foodstuff, pharmaceutical and medical supplies, passenger transport and accommodation. Expenses that are generally claimable in a Slovenia VAT refund will be subject to VAT at the standard Slovenia VAT rate except for taxi and public transport fares which are subject to VAT at the reduced Slovenia VAT rate of 9.5%.