The reverse charge VAT system applies provided the following conditions are met:
- The supplier is a foreign company (EU or non-EU) which is not established and not VAT registered in Slovenia
- The customer is a VAT taxable person who is registered for VAT in Slovenia (regardless of whether or not he is established in Slovenia).
(Application of art. 194 of the EU VAT Directive 2006/112/EC).
Source: vatdesk.eu
