A special scheme for services of occasional international carriage of passengers by road may be used by a taxable person who is not established in Slovenia and does not have a fixed establishment or permanent residence there and does not usually reside there, if that person:
- Ìý
•ÌýÌýÌýÌý supplies occasional services of international carriage of passengers by road in Slovenia with vehicles that are not registered in Slovenia;
- Ìý
•ÌýÌýÌýÌý does not claim VAT deduction in line with the stipulations in the Slovenian VAT legislation or a VAT refund in line with the stipulations in the Slovenian VAT legislation; and
- Ìý
•ÌýÌýÌýÌý does not conduct any other transactions
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Web page updated on 17 Mar 2025 13:11