A limited fiscal representative can only act on behalf of an EU-resident company for the import of goods and subsequent supplies of these goods in foreign EU countries – so called customs procedure 42.
In practice the VAT number of the limited fiscal representative is used at the customs clearance to apply the exemption from VAT on import. This way the foreign company does not have to register for VAT purposes in Slovenia.
- No Slovene VAT number
- Suitable for small quantities (rare supplies)
- Suitable if you sell only to one or few clients
- You cannot apply for deferral scheme
- Usually there is one import declaration for each buyer/supply
- Usually you have to know the buyer at the import
- You are not allowed to sell in Slovenia
- You cannot re-export once cleared goods
- Potential problems with rejected goods from buyer due to noncompliant quality
- It is not allowed to perform any services (packaging, labelling,..) on cleared goods
- Customs guarantee needed for new buyers or upon demand of customs authorities
- You cannot customs clear goods and have it on stock for longer time
- Only for EU based companies/importers
- The carriage must be arranged by the importer or by the buyer
- Triangular transactions are not possible
- Dispatch is possible only to the countries where you or your buyer have a valid VAT ID No.
Would you like to import (customs clear) goods with only one declaration for all your buyers in Slovenia and other EU countries without paying VAT at import? Choose GFR…