Slovenia is to become the next EU country to offer an import VAT deferment scheme.
A proposal has been put forward to change the Value Added Tax Act for implementation from 1 July 2016. This would allow importers to record an import VAT through the regular, monthly VAT return as opposed to at customs on clearing the goods into the EU.
Non-resident importers would have to appoint a local fiscal representative who would be jointly liable for any VAT.
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