- Changes announced in the procedure for issuing VAT identification numbers effective January 1, 2025
- Financial Administration of the Republic of Slovenia informs about the publication of amendments in the Official Gazette regarding VAT law implementation
- Detailed presentation of changes available in the document Changes in VAT legislation
- Taxpayers submitting the VAT ID number application form DDV-P2 must note changes in content of fields in sections II and III
- Section II now requires entry of actual turnover value for previous and current calendar years
- Field 12 enter turnover of the previous year
- Field 13 enter turnover of the current year
- Section III involves editorial corrections aligning with the provisions of the new ZDDV-1O amendment
- Field 14 for voluntary inclusion under specific VAT provisions for standard taxpayers
- Field 15 for voluntary inclusion under specific VAT provisions for representatives of agricultural households taxed on a flat rate
- Field 14 is to be filled if values in fields 12 and 13 are equal to or less than 60000 EUR
- Tax authority may request additional documentation if discrepancies are found in reported turnover values
- Proper completion of form DDV-P2 ensures faster processing of applications as it reduces the need for corrections
- Detailed instructions for correct form submission and data entry through the SPOT portal are available
Source: racunovodja.com
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.
