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Foreign businesses are required to VAT register in Slovenia in respect of the following activities:

1. Ìý

   •ÌýÌýÌýÌý Making taxable supplies of goods/services in Slovenia to non-taxable persons (consumers/small businesses).

2. Ìý

   •ÌýÌýÌýÌý Making taxable supplies of goods/services in Slovenia to persons who only have a special Slovenian VAT number (ie the recipient is a taxable person to whom a special VAT identification number has been allocated exclusively in respect of intra-EU acquisitions of goods or for the purpose of intra-EU sales/acquisitions of services).

3. Ìý

   •ÌýÌýÌýÌý Making intra-EU supplies of goods from Slovenia (for which there is obligation to file EC sales lists (recapitulative statements)).

4. Ìý

   •ÌýÌýÌýÌý Making intra-EU acquisitions of goods in Slovenia.

5. Ìý

   •ÌýÌýÌýÌý Making distance sales in Slovenia that exceed the distance selling