Foreign trade regime, VAT and customs

Foreign trade regime

For information about foreign trade regime, please check the document prepared by Centre for International Cooperation and Development. The document includes information about:

  • insurance and financing of Slovenian exports and
  • buyer credit.

VAT

There are two tax rates of VAT applied:

  • 9.5% for food and
  • 22%, as the general rate

 

Customs collect VAT on imports into the country, together, and in a similar way as the other import duties. Registered users of the VAT system can deduct the amount paid as the incoming VAT in their tax statement for the accounting period.

 

Passengers entering Slovenia are exempted from paying VAT on goods, that are personal belongings and with no commercial value, but not exceeding the amount of 70 EUR.

Exporters can claim back the amount of VAT paid so far, and the same applies to foreign passengers leaving Slovenia and exporting goods. They get VAT refunded once the goods have left the territory of Slovenia, and the Customs authorities have confirmed that the declared goods have physically left the country.

 

Source: Customs Administration

 

Value-added Tax (VAT)

The document has been prepared by the Centre for International Cooperation and Development.


Customs and excise duties

The documents have been prepared by the Centre for International Cooperation and Development.


Autonomous Tariff Suspensions and Quotas
 
Did You know?

  1. The Commission, with the assistance of Member States' experts, is operating a duty suspension scheme which is open to all operators in the European Union (EU).
  2. The scheme allows for the importation of raw materials, semi-finished goods or components with total or partial suspension of the payment of the customs duty.
  3. The guiding principles for suspensions can be summarised as follows:
  • Suspensions are granted to i) raw materials, ii) semi-finished products, iii) component, but not to finished products;
  • Suspensions are granted for goods which are not produced or produced in insufficient quantities within the EU;
  • Suspension requests are considered only for goods for which the uncollected customs duty is estimated to be more than € 15 000/year;
  • Suspensions are not granted when other provisions exist to serve Union producers (inward processing, preferential arrangements, etc.);
  • Goods imported under the scheme enjoy freedom of movement throughout the Union and are open to all EU operators;
  • The suspensions are of temporary nature and are reviewed regularly.


How is this operated?


Twice a year, the Commission receives applications for duty suspensions or quotas which it examines with the assistance of the Economic Tariff Questions Group (a group of experts from the national administrations of the Member States).

Following this examination, the Commission makes a proposal to the Council with the products for which a suspension of the customs duty is envisaged. The Council thereafter adopts the proposal by a Regulation which is published in the Official Journal of the European Union, normally in June and December every year. 


Where could I have access to the existing list of products under tariff suspensions?


There is the following dedicated site in Europa with the suspensions in force:
http://ec.europa.eu/taxation_customs/dds2/taric/suspension_consultation.jsp?Lang=en
 
The list of the suspended products can be found in the consolidated version of Regulation (EU) No 1344/2011 (OJ 349, 31.12.2011, p.1) which can be consulted in EUR-Lex (http://eur-lex.europa.eu/en/index.htm).


Finally, when interrogating the TARIC database the suspended products appear with their full description within the CN code/TARIC code structure (http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en)


Is my business concerned?

 

  • If you are interested by a product already covered by the suspension scheme, you should simply ask for the benefit of the tariff suspension at the time of import, on the customs declaration itself.
  • If the product is not on the list but you consider that it might meet the requirements detailed above, you can submit an application via the national administrations.


Whom to contact?

Ministry of Economic Development and Technology
Directorate for Tourism and Internationalization
Mrs. Mateja Valenci, Secretary
E: Mateja.Valenciping@govpong.si 
T: +386 1 478 35 56