The Slovenian Financial Administration (Finančna uprava) has issued a reminder that if you have property advertised on Airbnb, Booking and other non-Slovene providers then any income earned is subject to VAT. As such you much register as soon as possible, and submit your monthly VAT returns retrospectively (if needed) as a self-declaration in order to avoid fines.
If you rent out rooms, apartments or houses through intermediaries or advertising providers on websites (Airbnb, Booking, and the like) that are based outside Slovenia, you must pay 22% VAT as a recipient of brokerage services or advertising space. In order to benefit from such services you must first identify yourself for VAT purposes (even if you are not identified for VAT purposes because your turnover is below the mandatory VAT identification limit of €50,000).
You must submit monthly VAT returns electronically (via eDavki) and are not entitled to deduct VAT. You can correct any errors from previous periods by including them in your first (or current) VAT return. You also have to submit a VAT invoice even if you do not receive any income from the property in a given month (in which case you submit an empty invoice).
You must issue an invoice to the guest to whom you provided the service (i.e., renting out property for tourist leasing) and confirm it in the case of cash transactions. This is the case even if the guest paid for the service with a card or paid the advertising provider (Airbnb, etc) from whom you indirectly received this payment.
Taxpayers who "forget" to submit a monthly VAT return will receive a personal electronic warning in their personal inbox on eDavki. Failure to respond will result in a fine of €2,000. The Financial Administration notes with some regret that many people are not paying attention to the messages they receive on eDavki, and thus is asking all taxpayers to provide an e-mail address to ensure they receive such communication. This e-mail address must be sent to the Administration via the eDavki portal using the eSign-POS form.
Please note that this issue is of extra urgency given that the Administration is set to tighten controls in early 2020.
More information, in Slovene, can be found in a document entitled Oddajanje nepremičnin v turistični najem in DDV (Leasing of real estate for tourism and VAT).
