Cross-border/temporary provision of services means that you occasionally perform an activity or profession in an EU, EEA Member Countries or the Swiss Confederation where you do not have a head office.
The conditions are:
- as a legal entity, you are legally established in one of the 28 EU Member Countries or in one of the following three countries: Norway, Iceland and Liechtenstein;
- as a natural person, you are a citizen of one of the aforementioned countries.
The notion of cross-border/temporary provision of services is defined according to the frequency, regularity and permanence of service.
The freedom of cross-border/temporary provision of services does not apply to those who perform a service on a permanent basis. In this case, you must start residing in another Member Country, meaning that you have to establish a company or branch there and acquire confirmation of application for residence.
Prior to initiating the occasional performance of any service in Slovenia, you must always obtain a Slovenian tax number.
The law does not stipulate the duration of the occasional period. The European Court holds that an occasional period may be several years, e.g. in the case of major construction projects. With regard to taxation, it should be considered that in the case of occasional performances of services, the condition of a ‘permanent business unit’ is fulfilled.
What do you have to consider before initiating the cross-border/temporary provision of service?
In most cases, you may start performing your service on a cross-border/temporary basis after obtaining a Slovenian tax number.
The Slovenian competent authority requires you to submit some information. Additional information is required only in cases of activities or professions that are regulated in Slovenia.
Verify the conditions for cross-border/temporary provision of service
Any possible conditions for cross-border/temporary performance of activities or profession can be verified in the list of activities and professions.
Requirements and procedures prior to cross-border/temporary provision of services
Application to provide cross-border/temporary service
In the case of most regulated services, prior to commencing the cross-border/temporary provision of services in Slovenia, you must submit a written application to the competent authority.
The application procedure is uniform for all professions and is stipulated by the Directive on Professions MORE+
With regard to activities, the procedure depends on the activity you wish to perform. Frequently, within the cross-border/temporary provision of activities, only professional qualifications are verified. However, this is not a rule.
Acquisition of a permit
In the case of some regulated services, the competent authority requires a written application and also the acquisition of a specific permit.
Some regulated activities or professions do not stipulate any conditions for cross-border/occasional activities. The service provider must fulfil those conditions laid down in the Member Country where the provider has its head office.
In Slovenia, no application of service is required in this case. Cases of such activities are hairdressing, the organisation and sale of tourist packages, the repair of electrical devices, car painting.
Cross-border/temporary provision of services in Slovenia is not always possible
Despite the provisions of the Directive on Professions and Services, some activities and professions in Slovenia may not be performed on a cross-border/temporary level. You may perform them if you establish a company in Slovenia or initiate a contractual relationship with a Slovenian business entity.
fonte ufficiale Repubblica di Slovenia
http://eugo.gov.si/en/starting/cross-bordertemporary-provision-of-services/
