Ce guide fournit un aperçu de la TVA en Slovénie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Slovénie.
La Slovénie a brièvement supprimé la TVA au début des années 2000, mais l'a réintroduite afin de se conformer aux règles de l'UE.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Slovénie peuvent éventuellement la récupérer.
Vous faites des affaires en Slovénie ? Vous devrez respecter les règles de la loi sur la taxe sur la valeur ajoutée (ZDDV-1).
Les entreprises qui se situent en dessous du seuil ne sont pas tenues de s'enregistrer, mais elles peuvent choisir de le faire volontairement.
La Slovénie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
La TVA sur les dépenses suivantes serait remboursable dans le cadre d'un remboursement de TVA en Slovénie : frais de taxi et de transport public, entrée à des salons et expositions et autres dépenses professionnelles générales (par exemple, honoraires professionnels).
Une demande de remboursement de la TVA slovène est généralement traitée en quelques mois, mais ce délai peut être prolongé si l'administration fiscale slovène demande des informations supplémentaires au demandeur. Le demandeur ou son mandataire peut contacter l'administration fiscale slovène pour s'informer de l'état d'avancement de la demande de remboursement de la TVA slovène.
Les reçus et factures originaux ne sont pas requis pour les remboursements de TVA en Slovénie en vertu de la 8e directive, et des photocopies peuvent être soumises. Les factures originales sont toutefois requises pour les remboursements de TVA en Slovénie en vertu de la 13e directive.
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