- Proposal for a regulation Act on Amendments to the Value Added Tax Act (ZDDV-1)
- The proposal extends the exemption from VAT calculation for small taxpayers to supplies of goods and services carried out on the territory of Slovenia by small companies with headquarters in other member states, and determines the conditions for small companies based in Slovenia, under which they can make exempt supplies on the territory of other member states.
- The annual turnover threshold, up to which taxpayers are exempt from VAT calculation in Slovenia, is increased from EUR 50,000 to EUR 60,000, and taxpayers who exceed this threshold in the current calendar year will be allowed, in order to facilitate the transition to the regular VAT calculation system, to this year they continue to use the exemption until the value of their turnover exceeds EUR 66,000.
- The proposal also stipulates that taxpayers based in Slovenia will be able to use VAT exemption in other member states, which allow VAT exemption for small businesses, if they meet the prescribed conditions.
- The purpose of such regulation is to simplify the entry of small companies into the markets of other member states and to reduce their administrative burdens when doing cross-border business in the Union, and to equalize the competitive conditions of small companies based in the Union on the market of each member state.y.
Source: e-uprava.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.
