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principal / Distance sales to be included in Slovenian Intrastat since 2018
Distance sales should now be included in the Slovenian Intrastat return. As from 1 January 2018, Slovenian established distance sellers registered in another Member State are obliged to include the value of their sales to other Member States in the section dispatches of the Intrastat report when their sales from Slovenia to other EU countries exceed the Intrastat threshold for dispatches.
A supplier established in another Member State and registered for VAT purposes in Slovenia because of exceeding the threshold of 35.000€ should also include distance sales to Slovenian individuals in section arrivals of their Intrastat report when the sales in Slovenia exceed the Intrastat threshold for arrivals.
For more information about the Slovenian Intrastat requirements for the year 2018, you can consult the Intrastat Guide 2018, published by the Slovenian Ministry of Finance and the Slovenian Statistical Office.
Distance sales of goods within the EU benefit from a simplified VAT regime. This regime is standard across all Member States and foresees two possible thresholds, €100,000 or €35,000, from which countries can choose in order to set the sales volume requiring a VAT registration.
Although there is a standard VAT regime, the reporting obligations for distance sellers differ from one country to another. In France, for example, sales to French private individuals of goods coming from another EU country must be reported as intra-Community acquisitions and domestic sales. In most EU countries, however, these sales are not reported as intra-Community acquisitions. Another complexity arises on returns of goods from the private individual to the supplier. These returns have different reporting obligations in each country.
Intrastat reporting of distance sales from one EU country to a private consumer in another EU country is required in certain countries only. Slovenia has now joined the list of jurisdictions requiring these type of reporting obligations. There is an increased complexity on Intrastat obligations due to the level of detail required in these returns. The region of origin and destination, the way of transport, commodity codes and other logistics information is often not available in the Accounting software of the reporting entity, although these data is usually required in Intrastat reports.