- The threshold for mandatory VAT identification has been raised from EUR 50,000 to EUR 60,000.
- The taxation location for services related to virtual event participation is now determined by the registered office of the event participant.
- Slovenian taxpayers can qualify for VAT exemptions in other EU Member States if their turnover does not exceed EUR 100,000 in the current and previous years and if they adhere to local thresholds.
- Taxable persons in Slovenia that are financially and organizationally linked can form a VAT group, allowing for a single joint VAT return and exempting inter-group transactions from VAT, thus reducing administrative burdens.
- A standard VAT rate will be introduced for sugary drinks currently benefiting from a reduced VAT rate, and the carry-forward of VAT surpluses will be limited to five years from the submission of the VAT return.
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