On 30 September 2025, the Slovenian Financial Administration published updated guidance on the refund of VAT paid in other EU countries by Slovenian taxable persons.

Key points of the guidance:

lEligibility: Slovenian VAT-registered taxable persons can request VAT refunds for goods or services purchased in other EU member states.

lSubmission method: Requests must be electronically submitted via the eDavki portal, using the prescribed form.

lDeadline: The submission deadline is 30 September of the calendar year following the refund period.

lRefund period requirements:

nMinimum period: Three calendar months.

nMaximum period: One calendar year.

nException: Periods shorter than three months are allowed only when they cover the remainder of the calendar year.

lNational rules of refunding country: The deadline and process may be further governed by the legislation of the country where VAT was paid.

lForwarding to competent authorities: The Slovenian Tax Agency will forward complete requests to the respective EU member state’s authority, provided all conditions are fulfilled.

This guidance ensures Slovenian businesses understand procedural and timing obligations when reclaiming foreign VAT, helping improve compliance across borders within the EU.