Recently, we have noticed discriminatory approval of individual businesses in the processing of applications for VAT ID numbers.
There is a huge difference between companies owned by citizens of the Republic of Slovenia and those owned by foreigners, regardless of nationality.
All companies that apply for a VAT ID number and do not qualify for compulsory inclusion in the VAT system itself have to attach certain supporting documents to their application, on the basis of which the DURS decides whether the company is "serious" and will operate in accordance with the law, or whether it is not suitable and does not grant a VAT ID number to the company.
A description of concrete developments in recent months:
1. A newly established company whose founder is a citizen of the Republic of Slovenia submits an application for an ID number with the following supporting documents:- a letter indicating who is the responsible person of the company, the contact details of the company, a brief description of the company's activities- signed cooperation agreements for already agreed transactions with future customers or agreed intentions of mutual cooperation with future customers- MOST IMPORTANT: there are no employees in the company, the manager does not have a management contract with the company.
A newly established company whose founder is NOT a citizen of the Republic of Slovenia submits an application for an ID number with the following supporting documents:- a letter indicating who is the responsible person of the company, the contact details of the company, a brief description of the company's activities- a signed contract of mutual cooperation for already agreed transactions with prospective buyers, or a signed contract of mutual cooperation for already agreed transactions with prospective buyers. agreed intentions for mutual cooperation with future buyers- MOST IMPORTANT ASSUMPTION: the company DOES NOT HAVE ANY EMPLOYEES YET, as the company is in the process of obtaining work permit(s), for which there is of course evidence (application for work permit)
Result of the two applications:
Add 1) A company with Slovenian owners obtains a VAT ID number without any additional proof. DURS is not interested in who will work in the company and whether the manager has a management contract with the company. A company with Slovenian owners obtains a VAT ID number within 3 days.
Add 2) The company with foreign owners is asked to complete the application as the contracts are not sufficient or not exactly what the DURS expects. The company is required to have a valid work permit. If the company does not have a valid work permit, it is required to have at least a management contract with a manager. Obtaining an ID number for a company with foreign owners can take over a month!