Slovenia Tax Agency Clarifies VAT, Motor Vehicle Tax Exemptions for Individuals Moving to EU

The Slovenian Financial Administration May 20 clarified the VAT and motor vehicle tax exemptions for individuals moving to the EU. The clarification includes that: 1) a VAT exemption applies to imports of personal property by individuals transferring their habitual residence from a non-EU country to an EU country; 2) when the subject of import is a motor vehicle, the payment of motor vehicle tax (DMV) is necessary, regardless of the exemption from VAT or other specified levies; and 3) it is possible to claim a DMV exemption based on EU Regulation (EC) 1186/2009 and the Motor Vehicle Tax Act, subject ...