Businesses should review invoices from other EU countries
The Financial Administration of the Republic of Slovenia (FURS) has reminded taxpayers of an important deadline. 30 September 2026 is the deadline for submitting claims for VAT charged to businesses in another EU Member State on goods or services purchased during the previous calendar year.
Businesses should therefore review their 2025 documentation and identify invoices on which VAT from another EU Member State was charged.
Who can claim a refund?
A taxable person identified for VAT purposes in Slovenia may submit a refund claim provided that the relevant conditions are met in the Member State where the VAT was charged.
It is important to note that refund rules may differ between EU Member States.
Therefore, an invoice containing foreign VAT does not automatically mean that the business is entitled to recover it.
Which expenses may include foreign VAT?
Slovenian businesses frequently encounter foreign VAT when carrying out business activities elsewhere in the EU.
Examples may include business travel, trade fairs and business events, accommodation, rentals and various purchases of goods and services abroad.
The eligibility of each expense should be assessed according to the rules applicable in the country where the VAT was paid.
How is the claim submitted?
The refund application is submitted electronically through the Slovenian eDavki system. FURS then forwards the application to the competent tax authority of the relevant EU Member State.
Businesses with a larger number of foreign invoices should review their documentation as soon as possible rather than waiting until the final days before the deadline.
The deadline is 30 September
Missing the deadline may result in the business losing the opportunity to claim the relevant VAT refund for that period.
👉 K2A advises: If your business paid VAT in other EU Member States during 2025, review your invoices and eligibility for a refund before 30 September 2026.