Tax News - September 2025

VAT Refund in Another EU Member State – Deadline for Submission is 30 September

Slovenian VAT-registered taxpayers can, under certain conditions, request a VAT refund for goods or services purchased in other EU member states. The claim must be submitted electronically via the eDavki system no later than 30 September of the year following the refund period. The refund period may cover a maximum of one calendar year and a minimum of three months, except in the case of the remainder of the year. If all conditions are met, the Slovenian Financial Administration forwards the claims to the competent authorities of the refund country.

Updated list of high-risk countries for money laundering or terrorist financing

The Office for Money Laundering Prevention of the Republic of Slovenia has published an updated list of countries with a high or increased risk of money laundering or terrorist financing. The changes are based on the delegated regulation of the European Commission, which regularly updates the list of countries with strategic deficiencies in the area of money laundering prevention.

The following countries have been newly added to the list: Algeria, Angola, Kenya, Laos, Lebanon, Monaco, Namibia, Nepal, Ivory Coast, and Venezuela.

The following countries have been removed from the list: Barbados, the Philippines, Gibraltar, Jamaica, Panama, Senegal, Uganda, and the United Arab Emirates.

It is particularly noteworthy that Gibraltar, Jamaica, Uganda, and the United Arab Emirates have now been completely removed from the common list of high-risk countries, meaning that additional enhanced due diligence measures no longer apply when doing business with them.

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