Published on 26 October 2026, this sector-specific e-material outlines the accounting and VAT obligations for road transport companies operating in Slovenia and across EU borders. It references the VAT Act (ZDDV-1), the Intrastat Regulation, and the EU VAT Directive 2006/112/EC. The guidance is effective for financial years starting on or after 1 January 2026.
Key Takeaways
- Place of Supply Rules: Freight transport services are taxed where the transport occurs; cross-border intra-EU shipments are zero-rated with valid VIES numbers.
- Fuel Excise Refunds: Hauliers can claim partial refunds on excise duty for diesel used in vehicles over 7.5 tonnes, subject to quarterly electronic claims via the FURS portal.
- Intrastat Reporting: Companies exceeding the €220,000 annual threshold must file monthly Intrastat declarations for arrivals and dispatches of goods.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement