Indirect Tax

At WTS Slovenia, we provide comprehensive VAT services to domestic and international businesses operating in Slovenia or carrying out cross-border transactions. We support clients with VAT advisory, registration, accounting and reporting, refund claims, audits, and litigation.

Our integrated approach combines Slovenian VAT expertise with international experience. We help businesses meet their compliance obligations, manage VAT risks, and establish efficient processes in accordance with Slovenian and EU VAT rules.

Accounting for VAT purposes

We assist clients with VAT accounting and the preparation of VAT records, calculations, returns, and related reports. Our services help ensure that transactions are recorded correctly, input VAT is properly documented, and filing obligations are fulfilled accurately and on time.

VAT registration

We assess whether a business is required or eligible to register for VAT in Slovenia and manage the registration process with the competent authorities. We also assist foreign businesses, including non-established taxable persons, with identifying their Slovenian VAT obligations and completing the necessary formalities.

VAT refunds

We support Slovenian and foreign businesses with domestic and cross-border VAT refund claims. Our assistance includes reviewing eligibility, preparing and submitting applications, compiling supporting documentation, and communicating with the tax authorities throughout the refund procedure.

VAT litigation

We represent and support clients during VAT audits, administrative proceedings, appeals, and disputes with the tax authorities. Our team develops a tailored strategy, prepares submissions, and protects the client’s interests throughout the proceedings.

VAT advisory

We provide practical advice on the VAT treatment of domestic and cross-border transactions, including supplies of goods and services, imports, exports, intra-EU transactions, and chain transactions. We also advise on the place of supply, exemptions, VAT deduction, invoicing, and documentation requirements.

Cross-border VAT

We help businesses determine their VAT obligations when entering new markets, selling or purchasing across borders, or reorganising supply chains. Through our international network, we coordinate multi-jurisdictional VAT matters and provide consistent support across the countries concerned.

VAT compliance and reporting

We prepare or review periodic VAT returns, recapitulative statements, Intrastat reports, and other required filings. We also monitor filing deadlines and help clients identify and correct historical reporting errors.

VAT reviews and due diligence

We perform VAT health checks and transaction reviews to identify compliance gaps, financial exposure, and opportunities for process improvement. In acquisitions and reorganisations, we assess VAT risks and their potential effect on the contemplated transaction.

VAT process management

We assist clients in designing and improving VAT controls, invoicing procedures, tax codes, and internal reporting processes. Our support may also include guidance on VAT aspects of accounting systems, e-invoicing, and digital reporting requirements.

Our VAT Services Include:

• Accounting and bookkeeping for VAT purposes
• Preparation and review of VAT records and calculations
• Preparation and filing of VAT returns
• Slovenian VAT registration and deregistration
• VAT support for foreign and non-established businesses
• Domestic and cross-border VAT refund claims
• VAT advisory for domestic and international transactions
• Place-of-supply analysis
• VAT treatment of goods and services
• Intra-EU supplies and acquisitions
• Imports, exports, and customs-related VAT
• Chain transactions and triangular transactions
• VAT treatment of e-commerce and digital services
• VAT exemptions and input VAT deduction
• Invoicing and documentation requirements
• Recapitulative statements and Intrastat reporting
• VAT health checks and risk assessments
• VAT due diligence for mergers and acquisitions
• Review and correction of historical VAT filings
• Support during VAT inspections and audits
• VAT litigation, appeals, and administrative proceedings
• VAT process design and internal controls
• E-invoicing and digital VAT reporting support
• Coordination of multi-country VAT matters