- Conditions for procedure 42/63 defined in articles 1 and 2 of the Value Added Tax Act
- Conditions for showing VAT on import in VAT return at import in articles 6 and 7 of the Value Added Tax Act
- Conditions must be met at the time of filing the customs declaration and at the release of goods
- Important for tax representations with specific tax periods
- Recent cases of customs declarations filed near the end of tax representation validity
- Goods cannot be released if tax representation is invalid after customs declaration control
- Importers and their customs representatives should ensure compliance with conditions, especially maintaining valid tax representation period
Source: fu.gov.si
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
