All about Slovenia

Offical sites

Republic of Slovenia Government Portal 

Slovenia Business Point

http://eugo.gov.si/en/

Import to Slovenia

https://www.fu.gov.si/en/customs/areas_of_work/import_of_goods/#c3223

EU Custom and Tax

https://ec.europa.eu/taxation_customs/business/customs-procedures_en

Sloveia Custom

https://www.fu.gov.si/en/customs/work_with_us/e_customs/

EU Custom declaration

https://ec.europa.eu/taxation_customs/business/customs-procedures/general-overview/customs-declaration_en

What is the identification procedure for VAT purposes for a foreign company that is not established but which carries out business activities in Slovenia?

Even if a company's head office is in another state and the company carries out activities in Slovenia only occasionally, it must be identified for VAT purposes.

It must obtain a Slovenian tax identification number and submit accounts for the tax period to calculate tax due. A foreign taxable person who obtains a tax identification number and VAT identification number in Slovenia is obliged to submit monthly VAT returns.

Obtaining a Slovenian tax number for a foreign business

http://eugo.gov.si/en/running/taxes/value-added-tax-vat/

No Tax Representative in Slovenia, but Tax Agent

https://www.asd-int.com/en/tax-representation-slovenia/

VAT in Slovenia

Foreign companies may register in Slovenia for VAT without the need to form a local company; this is known as non-resident VAT trading. There is no VAT threshold in Slovenia for the registration of non-resident traders; a VAT number must be in place before the commencement of taxable supplies.

https://www.tmf-group.com/en/services/companies/accounting-tax/vat/country-profile/slovenia/

Slovenia State Tax Portal  -- Submit for VAT registration

https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageA.aspx

Invest Slovenia

https://www.investslovenia.org/

Consulent Fiscal Representative

http://dacer.si/services/gfr

Logistics and Warehouse service providers

http://www.tls.si/en/warehousing.php

https://fersped.si/en/

https://gls-group.eu/SI/en/gls-slovenia

https://www.dhl.com/si-en/home.html

http://www.pacorini.si/

https://www.gw-world.com/company/

Trading

 HS code database by World Customs Organization

http://www.wcoomd.org/en.aspx

TARIC Consultation  (EU Duty Rate)

https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en 

VAT by European Commission

https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en

EU VAT by topics

https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic_en

VAT rates

https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-rates_en

https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf

https://ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en

Invoice Requirement for EU VAT

1. the invoice date; 

2. the sequential number which uniquely identifies the invoice; 

3. the name and address of the taxable person and identification number for VAT purposes under which the supply of goods or services was carried out; 

4. the quantity and nature of the goods supplied or the extent and nature of the services rendered; 

5. the amount of VAT to be paid or the information required for its calculation: 

6. a clear and unambiguous indication of the original invoice and the concrete details that are modified if the invoice is the document or message that amends or refers specifically and unambiguously to the initial invoice.

National Tax websites of  EU counties

https://ec.europa.eu/taxation_customs/national-tax-websites_en

中國海關 HS Code 85099000

http://gss.customs.gov.cn/CLSouter2020/Home/TariffCommentaryDisplay?TariffNo=8509&random=0.8257194613178727

 中國海關 HS Code73239300

http://gss.customs.gov.cn/CLSouter2020/Home/TariffCommentaryDisplay?TariffNo=7323&random=0.9615086952948242

中國海關HS Code 查詢

http://www.customs.gov.cn/customs/302427/302442/jckszspjpmzscx/index.html

How to Calculate Taxes When Shipping Internationally

https://www.easyship.com/blog/how-to-calculate-taxes-duties-when-shipping-internationally

Valuation method:

• CIF
• CIF = FOB Price + Cost of shipping + Cost of insurance
• CIF Duty = CIF x Duty%
• FOB
• FOB Duty = FOB Price x Duty%

Import - export Cost Calculation:

1. Custom Value: FOB / CIF = $800
2. Import tax
1. Sales Tax = $800 x 8% -64
2. Import Duty = $800 x 4.4% = 35.2
3. Courier Handling Fee(Merchandise Processing Fee) :
1. Import by courier of value under $2500 pay MPF of $1
2. more on MPF include
1. Custom Clearance Fee or Custom Handling Fee for processing import declaration
2. Advancement Fee for paying Duty and VAT on behalf of recipient
3. Cargo Handling Fee such as loading and unloading goods
4. Security such as X-Ray
4. Total Import and Duties Formula
1.  +64 + 35.2 + 1 = 100.20
5. Other taxes if necessary
1. Excise Duty (Usually levied on alcohol, tobacco and fuel products)
2. Consumption tax on luxury goods
3. Environment Tax
4. Clearance/ Entry Fees

Country De Minimis Rules

• The Duty or Tax Free Amount known as ‘de minimis value’ is a country-specific value below which duty and tax is exempted.

Country De minimis value

• USA USD 800
• UK GBP 15
• China RMB 50
• Australia AUD 1,000
• Canada USD 15
• Dubai AED 1,000
• Singapore SGD 400
• Indonesia USD 50
• Japan JPY 10,000 (CIF value) or JPY 100 (Duty and consumption tax)
• 
  

After Brexit

 UKCA Marking and CE Marking

 https://www.gov.uk/guidance/using-the-ukca-marking#when-to-use-the-ukca-marking

VAT

https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk

VAT When to register

https://www.gov.uk/vat-registration/when-to-register

• Businesses outside the UK
• There’s no threshold if neither you nor your business is based in the UK. You must register as soon as you supply any goods and services to the UK (or if you expect to in the next 30 days).

NETPS - Non-established-taxable-persons
https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-should-i-be-registered-for-vat#non-established-taxable-persons-netps-basic-information

VAT and overseas goods sold directly to customers in the UK

https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk#goods-that-are-outside-the-uk-at-the-point-of-sale

Business to business sales to UK VAT-registered customers

The seller will not need to charge and account for VAT if the customer gives them their VAT registration number.

Goods exported from the UK from 1 January 2021 (VAT Notice 703)

https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703

Liners

 CMA CGM Group 達飛 (法國)

https://www.cma-cgm.com/

COSCO Shipping Lines 中遠海運 (中國)

http://lines.coscoshipping.com/home/

Zim Integrated Shipping Services 以星 (以色列)

https://www.zim.com/za-hant/about-zim

MSC [Mediterranean Shipping Company]地中海航運 (端士/意大利)

https://www.msc.com/hkg

Maersk 馬士基 (丹麥)

https://www.maersk.com/

Hapag-Lloyd 赫伯羅特 (德國)

https://www.hapag-lloyd.com/en/home.html

ONE [Ocean Network Express]  (日本)

https://www.one-line.com/en

Evergreen Marine Corp.  長榮 (台灣)

https://www.evergreen-marine.com/

HMM[Hyundai Merchant Marine] 現代商船 (南韓)

http://www.hmm21.com/

Yang Ming Marine 陽明海運 (台灣)

https://www.yangming.com/

PIL Pacific International Lines (新加坡)

https://www.pilship.com/en-pil-pacific-international-lines/1.html

Wan Hai Lines 萬海 (Taiwan)

https://www.wanhai.com/views/Main.xhtml

Zhonggu Logistics 中儲物流 (中國)

http://www.ykzcwl.com/html/en/

KMTC Republic of Korea Marine Transport Company (KMTC) 高麗海運 (南韓)

http://www.kmtc.co.kr/

IRISL Group  (伊朗)

http://www.irisl.net/default.aspx

What are the differences between DAT and DAP Incoterms?

 DAT and DAP are two new international commercial terms, which have been introduced to the foreign trade world with the publication of Incoterms 2010 rules. 

Before January 1, 2011, which is the effectiveness date of Incoterms 2010, there were no incoterms called DAT or DAP.

Definition of DAT according to Incoterms 2010: “Delivered at Terminal” means that the seller delivers when the goods, once unloaded from the arriving means of transport, are placed at the disposal of the buyer at a named terminal at the named port or place of destination.

Definition of DAP according to Incoterms 2010: “Delivered at Place” means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination.

Both DAT and DAP could be used with any mode of transport including multimodal carriage. 

Exporter must clear goods for export custom formalities under both incoterms. 

Under DAT and DAP incoterms, import custom clearance has to be made by the importer. 

Exporter delivers goods to the importer not in his country but, in most cases, within a pre-determined place at the importer's country. As a result these two incoterms are known as sale on arrival incoterm.

Differences between DAT and DAP:

Delivery Place

Under DAT incoterms delivery place must be a terminal. Incoterms 2010 rules defines terminal as follows: “Terminal” includes any place, whether covered or not, such as a quay, warehouse, container yard or road, rail or air cargo terminal.

Under DAP incoterms delivery place could be any place, which is located further deep in the arriving country comparing the terminal as described in DAT incoterms.

Unloading of the goods from the means of conveyance

Under DAT incoterms exporter must be unloading the goods from the arriving means of conveyance at the terminal at the named port or place of destination.

Under DAP incoterms importer must be unloading the goods from the arriving means of conveyance at the named place of destination.

https://www.advancedontrade.com/2014/12/what-are-differences-between-dat-and-dap.html

中東局勢

複制自作者了解中東局勢的 key terms的相關內容參考:

 六日戰爭

錫安主義

遜尼派

什葉派

約旦河西岸

囤墾區

加沙地帶

巴勒斯坦

巴基斯坦

巴解組織

阿巴斯

內塔尼亞胡

甘茨

阿拉伯之春

穆斯林兄弟會

利雅得

阿布扎比

杜拜

德黑蘭

革命衛隊

魯哈尼

薩勒曼

穆罕默德薩勒曼

本 扎耶德

埃爾多安

阿拉伯

波斯灣

阿曼灣

阿曼

也門

約旦

敘利亞

阿聯酋

卡塔爾

巴林

科威特

沙特阿拉伯

阿富汗

伊拉克

黎巴嫩

真主黨

馬龍派

塔利班/神學士

阿蓋達/基地組織

胡塞武裝/青年軍

南方過渡委員會

哈梅內伊

庫爾德族

伊斯蘭國

伊斯蘭堡

伊斯坦堡

瓜達爾港

耶路撒冷

特拉維夫

麥加

麥地那

貝魯特

大馬士革

巴格達

喀布爾

安卡拉

……