The Financial Administration of the Republic of Slovenia has published an updated comprehensive guideline on the conditions and procedures for VAT exemption for diplomatic missions, consular posts, agencies, EU institutions, and international organizations operating in Slovenia under international agreements binding on the Republic of Slovenia. The document, issued on 23 September 2026, incorporates the latest legislative amendments and administrative practices. Notably, Chapter 11 has been expanded with the most frequently asked questions and answers, providing practical clarity on exemption eligibility, invoicing requirements, and refund procedures.
Key Takeaways
- Exemption Scope Clarified: The guideline details which supplies of goods and services qualify for VAT exemption under the Vienna Convention on Diplomatic Relations, the Vienna Convention on Consular Relations, and headquarters agreements with international organizations. It distinguishes between official and private use.
- Procedural Requirements: Beneficiaries must submit exemption applications with supporting documentation (diplomatic notes, accreditation cards) to the FURS. Suppliers must retain copies of approved exemption certificates to justify zero-rating on their VAT returns.
- Refund Mechanism for Non-Residents: Where exemption at source is not possible, eligible entities may apply for a VAT refund under the 13th Directive procedure. The guideline specifies deadlines, required evidence, and the role of the Protocol Department of the Ministry of Foreign Affairs in certification.
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