Fiscal Representative in Slovenia

A fiscal representative in Slovenia is a registration with the Slovenian tax authorities of companies registered outside Slovenia, but which have taxable activities in Slovenia. Slovenian tax residents do not have to appoint a third party for fiscal representation.

EU businesses carrying commercial activities in Slovenia do not have to establish fiscal representation here; however, there is a legal obligation in this sense for non-EU companies, which must take the necessary steps for appointing a fiscal representative in Slovenia prior to starting their operations. Our lawyers in Slovenia can offer this service to overseas businesses.

When is a fiscal representative in Slovenia necessary?

Appointing an entity to act as a fiscal representative of a foreign company is required when the said company imports goods into Slovenia that are charged with the value added tax (VAT) and, in general, when being involved in custom clearance formalities. Having a fiscal representative will allow the foreign company the following:

1. sell goods in Slovenia;
2. import goods by completing a single import declaration;
3. maintain goods on stock for a longer period of time;
4. apply for postponed VAT accounting at import.

Once the non-EU company has fiscal representation, it will obtain a Slovene VAT number and it will be treated, from a tax point of view, as local businesses (not just in terms of obligations, but in terms of benefits as well). Our Slovenian lawyers can complete VAT registration formalities.

Services granted by a fiscal representative in Slovenia

A fiscal representative can offer a variety of services to foreign clients, in accordance with the needs of the business and the applicable regulations. Our attorneys in Slovenia, who can provide fiscal representation services, can assist in the following:

1. complete any tax registration obligation with the Slovenian tax authorities;
2. verify if the foreign company complies with the applicable Slovenian laws;
3. prepare VAT returns;
4. submit VAT returns;
5. process VAT payments made by the company and verify if the correct VAT rate has been calculated to the sale price;
6. maintain tax-related documents in accordance with the legislation for any future inspections, etc.

Please know that it is crucial to secure fiscal representation, as the local authorities can impose fines to foreign businesses that do not meet their registration obligations. The same applies to those who do not submit in due time their documentation. Fines vary from EUR 4,000 to EUR 75,000 for small and medium sized companies, and from EUR 10,000 to EUR 125,000 for large companies.

VAT rates in Slovenia

Slovenia applies VAT to the majority of goods and services traded on the local market. There are different tax rates applied to different categories of products, as follows:

• 22% – the standard rate charge to a large variety of goods and services;
• 9.5% – reduced rate, imposed to foodstuffs, clothes, pharmaceuticals, medical products, etc;
• 5% – the 2nd reduced rate, applicable for books and e-books;
• 0% – available for international transportation of passengers and intra-community supplies.

If you want to import goods here that are charged with the VAT, we invite you to address our law firm in Slovenia for in-depth advice on the full list of goods divided into the classes presented above.

Please address our law firm in Slovenia if you need a tax representative. Our team can offer additional services, including on immigration to Slovenia, for investors who want to relocate here. Our immigration lawyers in Slovenia will handle any immigration case, and may assist in visa procedures, residency in Slovenia or Slovenian citizenship.