In addition to VAT returns, foreign companies trading in Slovenia may be required to complete statistical reports, or ‘Intrastats’, on the movement of goods across the national borders. This can include both sales and acquisitions to/from other companies as well as the movement of goods by the same company.
When do Slovenian Intrastat reports have to be completed?
If resident or non-resident companies move goods across the Slovenian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of Slovenian, ‘dispatches’, as well as goods brought into Slovenian, ‘arrivals’. It is a system introduced in 1993 with the launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Slovenian Intrastat reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for Slovenian Intrastat arrivals is €120,000. For Intrastat dispatches the Slovenian threshold is €200,000. A more detailed Intrastat report is required for arrivals over €9m and dispatches over €4m.
Slovenian Intrastat thresholds (per annum)
What information is included in a Slovenian Intrastat filing?
Each movement of goods across the Slovenian national border to another EU country must be listed.
This shipment list should include the trade classification, description of goods, value, quantity, weight, commodity code and country of arrival or dispatch.
When should Slovenian Intrastats be filed?
Monthly Intrastats should be filed electronically through the website of the Statistical Office of the Republic of Slovenia on the 10th of the month following the movements.
There may be minor infringement penalties for late filings.
Need help with your Slovenian VAT compliance?
Researching Slovenian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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