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The zero rate of VAT is applied in Slovenia to transactions including, but not limited to, the following:

1. Ìý

   (1)ÌýÌýÌýÌý Intra-EU supplies of goods to taxable persons (excluding certain transactions).

2. Ìý

   (2)ÌýÌýÌýÌý Intra-EU acquisitions of goods (certain transactions).

3. Ìý

   (3)ÌýÌýÌýÌý Export of goods (certain transactions).

4. Ìý

   (4)ÌýÌýÌýÌý Import of goods (certain transactions).

5. Ìý

   (5)ÌýÌýÌýÌý Transport of goods to and from certain areas, for example Madeira and Azores.

6. Ìý

   (6)ÌýÌýÌýÌý Used personal property belonging to a natural person who has lived abroad for an uninterrupted period of at least 12 months and is moving to Slovenia. This exemption does not apply to alcoholic beverages, tobacco and tobacco products, motor vehicles and equipment for the performance of an economic activity.

7. Ìý

   (7)ÌýÌýÌýÌý Items belonging to a person who has lived abroad for an uninterrupted period of at least 12 months and who is moving to Slovenia for the purpose of marriage. This exemption does not apply to alcoholic beverages, tobacco and tobacco products, motor vehicles and equipment for the performance of an economic activity.

8. Ìý

   (8)