National Assembly approved the measure on 27 December, 2021, implementing reverse charge option for non-established companies from Article 194 of the EU VAT Directive starting 22 January 2022.
Slovenia introduces reverse charge on supplies made by foreign companies, according to the option from Article 194 of the EU VAT Directive (2006/112/EC). Non-established companies no longer have to charge VAT on their domestic B2B supplies in Slovenia if conditions are met for the reverse charge mechanism, introduced in the country. The measure will enter into force on 22 January 2022.
Source Marosa
Latest Posts in "Slovenia"
- Simplified VAT Rules for Triangular Transactions within the EU: FURS Explanation and Legal Basis
- Slovenia Proposes Law Ensuring Access to Cash and Electronic Payments for All Consumers
- Upcoming Changes to TLS Cipher Suites in Tax Cash Register System Test and Production Environments
- FURS Urges Submission of January 2026 VAT Records; Electronic Filing Required from July 2025
- Overview of VAT Records Submission Status and Reconciliation with VAT Return on eDavki
