5 Major Developments in Slovenia

5 Major Developments in Slovenia

• Slovenian Parliament takes action to address VAT fraud in the digital age
• Parliament takes action to combat VAT fraud in Digital Age with proposed amendments to EU VAT Directive
• Mandatory receipt delivery in Slovenia? Everything leads back to that!
• Rules on changes and additions to the PZDDV-1
• Obligation to calculate VAT upon cessation of taxable economic activity and correction period for fixed assets

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Bookkeeping

• Mandatory receipt delivery in Slovenia? Everything leads back to that!

DAC7

• Amendment to the Tax Procedure Act – DAC7

• Slovenia Gazettes Law Amending Tax Procedure Act

Deduction (Input Tax Credit)

• Obligation to calculate VAT upon cessation of taxable economic activity and correction period for fixed assets

• Tax Agency Clarifies Transitional Provisions on VAT Deduction for Specified Zero-Emissions Vehicles

ECJ (European Court of Justice)

• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed

Exemption

• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed

• Taxation of personal assistance services with VAT

• VAT treatment of personal assistance services

Fixed Establishment

• Branch office and declaration of import VAT in the VAT statement

Fraud / Tax Evasion

• EU prosecutor focuses on Bulgaria and Slovenia in case on cross-border VAT fraud

Importation

• Branch office and declaration of import VAT in the VAT statement

Intra-Community Transactions

• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed

Intrastat

• Intrastat reporting in 2023

Invoice

• Mandatory receipt delivery in Slovenia? Everything leads back to that!

Legislative Change

• Rules on changes and additions to the PZDDV-1

Liability (Reverse Charge/Withholding)

• Slovenia VAT reverse charge mechanism

Real Estate/Immovable Property

• Obligation to calculate VAT upon cessation of taxable economic activity and correction period for fixed assets

Reporting / Compliance

• 4 VAT Country guides on Slovenia

• Notice on the change in the VAT-O calculation period

• Interrupted operation of eDavki and G2G system services, 19 January 2023

• A guide to VAT – Doing business in Slovenia

Tax Authorities / Penalties

• EU prosecutor focuses on Bulgaria and Slovenia in case on cross-border VAT fraud
• Interrupted operation of eDavki and G2G system services, 19 January 2023

Taxable Transaction

• Slovenia Tax Agency Issues Clarification on VAT Calculation Upon Cessation of Taxable Economic Activity

ViDA

• Slovenian Parliament takes action to address VAT fraud in the digital age

• Parliament takes action to combat VAT fraud in Digital Age with proposed amendments to EU VAT Directive

• Slovenia Parliament Considers Bill on Proposed Amendments to EU VAT Directive for Digital Age