Questa guida offre una panoramica dell'IVA in Slovenia, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno della Slovenia.
All'inizio degli anni 2000 la Slovenia ha abolito temporaneamente l'IVA, ma l'ha reintrodotta per allinearsi alle norme dell'UE.
Le imprese straniere che sostengono spese soggette a IVA in Slovenia possono richiederne il rimborso.
Fai affari in Slovenia? Dovrai rispettare le regole della legge sull'imposta sul valore aggiunto (ZDDV-1).
Le imprese al di sotto della soglia non sono tenute a registrarsi, ma possono scegliere di farlo volontariamente.
La Slovenia applica l'IVA sui servizi digitali in base alla posizione del consumatore, utilizzando generalmente il sistema OSS per i servizi transfrontalieri nell'UE.
L'IVA sulle seguenti spese sarebbe rimborsabile in Slovenia: tariffe di taxi e trasporti pubblici, biglietti d'ingresso a fiere e mostre e altre spese aziendali generali (ad es. onorari professionali).
Una richiesta di rimborso IVA in Slovenia viene solitamente completata entro pochi mesi, ma il periodo può essere prolungato qualora l'autorità slovena competente richieda ulteriori informazioni al richiedente. Il richiedente o il suo agente designato possono contattare l'autorità slovena competente per informarsi sullo stato della richiesta di rimborso IVA in Slovenia.
Per i rimborsi IVA in Slovenia ai sensi dell'ottava direttiva non sono richiesti gli originali delle ricevute e delle fatture, ma è possibile presentare delle fotocopie. Per i rimborsi IVA in Slovenia ai sensi della tredicesima direttiva sono invece richiesti gli originali delle fatture.
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