liquid receiver Slovenia

... transfer of goods to another member state. Procedure 42 is allowed if the declaration contains: the Slovenian VAT ID of the receiver from field 8 EUL (under the code Y040) or their tax representative; the VAT ID of the receiver of goods from another member state; The Advantages of Customs Procedure 42 exemption from VAT payment; when entering the EU, only customs duties are payable. impact on the monetary flow of the importer: the importer needs liquid assets to cover any customs duties, but not to cover VAT. can carry out a customs procedure on the basis of simplifications (HU).