5 Major Developments in Slovenia

5 Major Developments in Slovenia

• Warning Regarding the Submission of Export Declarations in SIAES2 – Data for Security and Protection

• Slovenia Amends Tax Procedures Act for Implementation of DAC7

• Disrupted operation of the eDavki system and G2G services, 12 June 2023

• Expected tax inspections in 2023: Imports, customs value and online sales

• Slovenia Clarifies Obligation to Calculate VAT upon Cessation of Taxable Economic Activity

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Customs

• Warning Regarding the Submission of Export Declarations in SIAES2 – Data for Security and Protection

• Expected tax inspections in 2023: Imports, customs value and online sales

• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine

• New notice on the introduction of the SIAES2 system

DAC7

• Slovenia Amends Tax Procedures Act for Implementation of DAC7

E-Commerce / Electronic Services

• Expected tax inspections in 2023: Imports, customs value and online sales

E-invoicing

• Country fact sheets: eInvoicing in Slovenia

ECJ (European Court of Justice)

• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

Exemption

• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

Export

• New notice on the introduction of the SIAES2 system

Importation

• Expected tax inspections in 2023: Imports, customs value and online sales
• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine

Intra-Community Transactions

• Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia

Invoice

• Re-Obligation to Deliver the Issued Invoice

Reporting / Compliance

• Disrupted operation of the eDavki system and G2G services, 12 June 2023

• Slovenia Clarifies Obligation to Calculate VAT upon Cessation of Taxable Economic Activity

• Are you using fulfillment center services located in Slovenia? Check your VAT obligations!

Taxable Amount

• Expected tax inspections in 2023: Imports, customs value and online sales

Technology

• Disrupted operation of the eDavki system and G2G services, 12 June 2023

ViDA

• Slovenian government proposed support of the ViDA reform

War in Ukraine

• Notice of the publication of Commission Implementing Regulation (EU) 2023/903 on the introduction of preventive measures in relation to certain products originating in Ukraine