Is it possible to get VAT Refund with the D-Type Visa when leaving Slovenia?

Question

I am currently an Erasmus internship student in Slovenia. I am planning to use tax free here. My visa is D-Type (103 days, MLT). I am leaving after 1 month. Is it possible ?

Answer 1

VAT is handled by Financial Administration of the Republic of Slovenia.

You can find an Identification and obligations of foreign tax payers document on their site, where the rules are stated in English. I believe you might fall under the VAT refund to passengers without place of residence in The Union category (Section 9.), IANAL, however.

It says here that when buying, you need to inform the seller of your intent, upon which they should provide you with a form (DDV-VP, DDV is an alias for VAT), which you both fill out and you then take to customs. Only after you get approval at a customs office (get stamps and such), you return to the seller or an approved partner to get the refund.

Here's the relevant part of the linked document:

9.1 Conditions for VAT refund

A taxable person established in a third country (subject to the conditions laid down in ZDDV-1), shall be entitled to a refund of VAT charged for goods or services supplied to him by other taxable persons within the territory of Slovenia, or charged on the importation of goods into Slovenia. The passenger without the seat on the territory of Slovenia or another person for his/her account, which sends or transports exempt supplies of goods from Slovenia outside the Union in the personal luggage, is entitled to VAT refund.

The passenger without place of residence in the Union is a passenger, whose permanent or usual residence is not in the Union . “Permanent or usual residence” is a place, which is stated in the passport, identity card or another identification document, recognised as a valid one by Slovenia.

The right to VAT refund refers to goods, bought in Slovenia, including replacement parts, which are due to repairs or servicing incorporated into motor vehicles, vessels or aircrafts, registered outside the tax territory of the Union, and not to mineral oils, alcohol, alcoholic beverages and tobacco products.

The following conditions shall be fulfilled at VAT refund:

• that the value of goods bought with included VAT on one invoice, issued to the same buyer at the same seller, exceeds 50 EUR;

• that the seller has fulfilled and issued DDV-VP form or other document, the subject matter of which corresponds to DDV-VP form, for the goods sold; the original invoice or invoices from the previous indent shall be enclosed with the form;

• that the buyer took the goods outside the Union before expiry of the third month, which follows the month of purchase; sending goods via mail or via other appropriate way under condition that goods bought leave the customs territory of the Union is also considered as removal of goods;

• that the border customs authority has been given access to goods purchased and after the examination it verifies the original DDV-VP form and originals of invoices enclosed and it enters the date of removal of goods from the Union.

If these conditions are fulfilled, the customs authority with the signature and stamp verifies originals of invoices and DDV-VP form and it enters the date of removal of goods from the customs territory of the Union into DDV-VP form. It returns originals of invoices and DDV-VP form to the buyer and keeps one copy of the form for needs of subsequent supervision over removal of goods from the Union.

9.2 VAT refund method

The seller shall refund paid VAT to the buyer if within six months from the day of issuing DDV-VP form he/she submits the original DDV-VP form, which is verified by the customs authority, together with verified originals of invoices, to the seller or another person, who is authorised by the seller for tax refund. The verified original of DDV-VP form and verified originals of invoices represent VAT refund claim.

The buyer may submit VAT refund claim in person, via another legal entity or individual or via mail. If the buyer submits the claim via mail, he/she shall state also the invoice number, to which the paid VAT shall be refunded.

If the buyer fulfils conditions for VAT refund, the seller pays the amount to him/her in cash or the amount is paid to the account, stated by the buyer in the claim, within 15 days after the day of receipt of the claim.