Luka Koper, d.d. received the permit to operate the VAT warehouse. The permit was issued by the Koper Tax Office on the 26th of February 2008. It comes into force on the 1st of March 2008 for an indefinite period of time.
The system of VAT warehouses its a novelty introduced by the VAT Act from the 2007. The status of VAT warehouses are similar to Custom warehouses. The difference is that it is devoted for EU goods, that is Slovene goods and goods coming from or bound for other EU countries. With the placement of goods in the warehouse the obligation for VAT settlement is delayed till the moment when the goods is removed from the VAT warehouse. Services rendered in a VAT warehouse, are excused from the VAT settlement and payment.
Luka Koper d.d. is the first business system in Slovenia to achieve the permit to operate a VAT warehouse. In this way the position of Luka Koper has become equal to the position of other port operators in EU with VAT warehouses.