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Changes to Procedure 42/63 Effective 16.3.2024: Mandatory E-Attachments and Tax Representation Updates

  • Change in Instruction No. 3/2020 will take effect on March 16, 2024
  • Important updates include mandatory submission of e-annexes proving compliance with conditions for procedure 42/63
  • Additional information on tax representative in procedure 42/63 and submission of RP-O
  • Chapter on non-compliance obligations has been updated
  • Instruction on releasing goods into free circulation with VAT exempt supply of goods to another EU member state (3/2020)

Source: fu.gov.si

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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