Charging and deducting VAT – Slovenia
The VAT return is done every month/quarter. Quarterly VAT returns should be submitted in the months of April, July, October and January for the previous quarter.
For foreign taxable persons who occasionally perform services of international road transport of passengers in Slovenia - and use a special arrangement - the tax period is the calendar year.
The Tax Authority has 21 days to make the reimbursement after the VAT return is submitted.