As of 1 January 2021 with the exit of the UK from the European Union, there were certain changes in the field of VAT refund, which concern both taxpayers from the UK who will file VAT refund claims in the Member State of refund, as well as Slovenian taxpayers who will file VAT refund claims in the UK. For goods and services charged until the end of 2020, the aforementioned taxable persons must file a VAT refund claim no later than 31 March 2021. For VAT refund claims for 2020 and for claims from previous years, relating to the obligation of VAT payment before the end of 2020, the rules of the VAT Directive and Directive 2008/9/EC continue to apply, namely those rules apply by the end of 2025.

The Act Amending the [Slovene] Value Added Tax Act (ZDDV-1K) to become applicable as of 1 January 2020.

Purpose and goal of the amendment