VAT refunds in respect of passenger transport

A purchaser who is a natural person having no permanent or temporary address on the Community territory has the right to VAT refund on goods (including spare parts for means of transport registered outside EU) purchased in Slovenia and to be taken outside the Community prior to the end of the third month following the month of such a purchase.

The right to VAT refund do not apply to mineral oils, alcohol and alcoholic beverages and tobacco products.

Conditions for VAT refund:

• the value of the goods on each receipt, issued to the purchaser by the same retailer, exceeds EUR 50;
• a completed DDV-VP form or another document corresponding to the form is issued by retailer. The form is to be handed together with a receipt;
• the goods have to be exported from Community within 3 months after date of purchase. Sending goods by mail is also considered exportation, providing that the purchased goods leave the customs territory of the Community;
• the purchased goods and DDV-VP forms provided by the retailer are submitted to the customs authority at the last point of departure from EU, who certifies the exportation of the goods from customs territory of the Community.

The purchased goods must not have been used in Community.

We advise you to pay attention when the form is being certified and to have your passport with you when purchasing the goods and on crossing the border, by which you will avoid any possible uncertainty concerning your status.