In the Republic of Slovenia there are certain rules, which foreigners who wish to sell on events, have to abide by.
A: The process:
1.The client sends us a Business Registration Certificate. For example, the printout from the register like AJPES and FURS.
2. We write them an application for a tax number (for entrepreneurs form DR3, for companies DR4). We send the application to their mail adress and they return the signed version.
3. We physically bring the application to FURS.
4. FURS gives out a tax number. 5. When we have the tax number, we send the client a license for e davki (a web application for tax managing)
6. They sign the license and return it to our mail address.
7. On the grounds of the license, FURS authorizes us.
8. We sumbit an application for obtaining a VAT identification number.
9. A mandatory appendix is a confirmation from the organizer, that the client will sell on an event in Slovenia.
10. FURS gives out a VAT number.
B: selling on the event
1. Before the client comes into the country, we buy them a book of paper-linked bills.
2. We confirm it on e davki.
3. On e davki we get a special digital signature.
4. When the client comes to the event, every seller gets a copy of paper-linked bills. We explain the
process of issuing - on every bill they have to add 22% of slovenian VAT.
5. One copy of the bill stays in the book of paper-linked bills. When the event is over, we collect those and we take them to FURS through the web application.
6. We make a VAT billing and tell them the amount for payment and the date, until which it has to be paid.
7. When VAT is paid, we apply for termination of the VAT number.
8. The tax number stays, in case the client sells in Slovenia again in the future.
All of this can be arranged in the accounting firm NAVIM, although I cannot give the exact cost estimate.yet. In any case, we will try our best to offer you an affordable price.
Contact Mojka Budihna, tax advisor mojka@navim.si
