As of 1 January 2021 with the exit of the UK from the European Union, there were certain changes in the field of VAT refund, which concern both taxpayers from the UK who will file VAT refund claims in the Member State of refund, as well as Slovenian taxpayers who will file VAT refund claims in the UK. For goods and services charged until the end of 2020, the aforementioned taxable persons must file a VAT refund claim no later than 31 March 2021. For VAT refund claims for 2020 and for claims from previous years, relating to the obligation of VAT paid before the end of 2020, the rules of the VAT Directive and Directive 2008/9/EC continue to apply, namely, those rules apply by the end of 2025.

On the other hand, Slovenian taxpayers will have to take into account the conditions and method of refund, set by the UK when submitting a claim for a refund of paid VAT in the UK from 1 January onwards. Taxpayers from the UK who wish to claim a refund of Slovenian VAT, which was charged after 1 January 2021, will have to follow the conditions and method of refund that apply to taxpayers established in a third country. As of 1 January 2021, full reciprocity has been established with the UK.