Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
From 1 July 2016, companies importing goods into Slovenia can defer the payment of import VAT until the VAT return is submitted. At that point, import VAT can be self-accounted as input and output VAT with the corresponding nil effect for the taxpayer. The condition is however that non-established companies registered directly must change their registration status to appoint a fiscal representative in Slovenia. This representative will be jointly and severally liable for any VAT due by the company. Further requirements may be published in the following months.
Import VAT is general paid upon importation. However, most countries allow simplifications on this requirement such as deferring the payment to a later stage (import VAT deferral) or reporting the import VAT as due and deductible in the periodic VAT return (postponed accounting of import VAT).