The zero rate of VAT is applied in Slovenia to transactions including, but not limited to, the following:

1. 听

   (1)听听听听 Intra-EU supplies of goods to taxable persons (excluding certain transactions).

2. 听

   (2)听听听听 Intra-EU acquisitions of goods (certain transactions).

3. 听

   (3)听听听听 Export of goods (certain transactions).

4. 听

   (4)听听听听 Import of goods (certain transactions).

5. 听

   (5)听听听听 Transport of goods to and from certain areas, for example Madeira and Azores.

6. 听

   (6)听听听听 Used personal property belonging to a natural person who has lived abroad for an uninterrupted period of at least 12 months and is moving to Slovenia. This exemption does not apply to alcoholic beverages, tobacco and tobacco products, motor vehicles and equipment for the performance of an economic activity.

7. 听

   (7)听听听听 Items belonging to a person who has lived abroad for an uninterrupted period of at least 12 months and who is moving to Slovenia for the purpose of marriage. This exemption does not apply to alcoholic beverages, tobacco and tobacco products, motor vehicles and equipment for the performance of an economic activity.

8. 听

   (8)