Dfyjkt

I am currently an Erasmus internship student in Slovenia. I am planning to use tax free here. My visa is D-Type (103 days, MLT). I am leaving after 1 month. Is it possible ?

VAT is handled by Financial Administration of the Republic of Slovenia.

You can find an Identification and obligations of foreign tax payers document on their site, where the rules are stated in English. I believe you might fall under the VAT refund to passengers without place of residence in The Union category (Section 9.), IANAL, however.

It says here that when buying, you need to inform the seller of your intent, upon which they should provide you with a form (DDV-VP, DDV is an alias for VAT), which you both fill out and you then take to customs. Only after you get approval at a customs office (get stamps and such), you return to the seller or an approved partner to get the refund.

Here's the relevant part of the linked document:

9.1 Conditions for VAT refund

A taxable person established in a third country (subject to the conditions laid
down in ZDDV-1), shall be entitled to a refund of VAT charged for goods
or services supplied to him by other taxable persons within the territory of Slovenia, or charged on the importation of goods into
Slovenia. The passenger without the seat on the territory of Slovenia or
another person for his/her account, which sends or transports exempt supplies
of goods from Slovenia outside the Union in the personal luggage, is entitled to
VAT refund.

The passenger without place of residence in the Union is a passenger,
whose permanent or usual residence is not in the Union . “Permanent or usual
residence” is a place, which is stated in the passport, identity card or another identification document, recognised as a valid one by
Slovenia.

The right to VAT refund refers to goods, bought in Slovenia, including
replacement parts, which are due to repairs or servicing incorporated into motor
vehicles, vessels or aircrafts, registered outside the tax territory of the
Union, and not to mineral oils, alcohol, alcoholic beverages and tobacco
products.

The following conditions shall be fulfilled at VAT refund:

• that the value of goods bought with included VAT on one
  invoice, issued to the same buyer at the same seller, exceeds 50
  EUR;




• that the seller has fulfilled and issued DDV-VP form or other document, the subject matter of which corresponds to DDV-VP form, for the goods sold; the original invoice or invoices from the previous indent shall be enclosed with the form;




• that the buyer took the goods outside the Union before expiry of
  the third month, which follows the month of purchase; sending goods
  via mail or via other appropriate way under condition that goods bought
  leave the customs territory of the Union is also considered as removal of
  goods;



• that the border customs authority has been given access to goods purchased
  and after the examination it verifies the original DDV-VP form and originals
  of invoices enclosed and it enters the date of removal of goods from the
  Union.

If these conditions are fulfilled, the customs authority with the
signature and stamp verifies originals of invoices and DDV-VP form and it
enters the date of removal of goods from the customs territory of the
Union into DDV-VP form. It returns originals of invoices and DDV-VP form
to the buyer and keeps one copy of the form for needs of subsequent
supervision over removal of goods from the Union.

9.2 VAT refund method

The seller shall refund paid VAT to the buyer if within six months from the day
of issuing DDV-VP form he/she submits the original DDV-VP form, which is
verified by the customs authority, together with verified originals of invoices,
to the seller or another person, who is authorised by the seller for tax refund.
The verified original of DDV-VP form and verified originals of invoices
represent VAT refund claim.

The buyer may submit VAT refund claim in person, via another legal entity or
individual or via mail. If the buyer submits the claim via mail, he/she shall
state also the invoice number, to which the paid VAT shall be refunded.

If the buyer fulfils conditions for VAT refund, the seller pays the amount to
him/her in cash or the amount is paid to the account, stated by the buyer in the
claim, within 15 days after the day of receipt of the claim.