Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 355
Initiative accepted and completed: '2014-07-31'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2014-07-15'
Initiative published: '2014-07-15'
Initiative submitted: '2014-07-14'
Response from the competent authority: The Tax Administration of the Republic of Slovenia,
  with regard to the procedure for the assessment of the VAT under the Motor Vehicle
  Tax Act (Official Gazette of the Republic of Slovenia, No. 72/06 - UPB, 9/10 and
  40/12 - ZUJIF), explains that for vehicles for which no SA Certificate of Conformity
  is issued, the tax liability is assessed in a procedure on the basis of the taxable
  person's declaration, and that the Tax Administration of the Republic of Slovenia
  issues the procedures for the assessment of the VAT at all tax offices.According
  to the data of the tax offices from 2012, in most cases the assessment of the DMV
  is carried out within 7 days from the receipt of the taxpayer's return. Each return
  requires certain checks (checking the taxable person, checking whether there is
  any illegal working, checking the seller in the VIES system, if the invoice does
  not show the seller's identification number, checking the seller's identification
  number on the available websites, checking the value of the vehicle via the eutotax
  app, mobil.de, auto.net). If no irregularities or peculiarities are detected, the
  assessment is carried out within 7 days on average.In the event that incompleteness
  of the documentation or riskiness of the taxable person due to inconsistencies in
  the data is detected during the procedure and the involvement of the inspection
  department is necessary, the time for the assessment of the DMV is extended, but
  it is still carried out within the statutory time limit of 30 days from the receipt
  of the taxable person's return.In addition to the above, the time taken for the
  assessment process also depends on the number of cases received in a given period
  and the number of inspectors available, since the same inspectors also work on the
  assessment of other taxes. In addition to the assessment of the VAT, in the case
  of a new vehicle acquired by a person who is not subject to VAT, the tax is also
  assessed in accordance with the Law on Value Added Tax (Official Gazette of the
  Republic of Slovenia, No 13/11 - UPB, 18/11, 78/11, 38/12, 40/12 - ZUJF, 83/12,
  46/13 - ZIPRS1415).In 2008 and 2009, the Tax Administration of the Republic of Slovenia
  upgraded its control procedures for the assessment of VAT due to the increased number
  of abuses identified and successfully curbed VAT abuses through more extensive pre-assessment
  verification procedures and the implementation of the amended legislation for 2010.
Text file: 355.txt
Title: Motor vehicle tax assessment at FURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=355
