- The Slovenian Ministry of Finance released guidance on VAT Act amendments for 2025
- Beverages with added sugar or sweeteners are excluded from the lower VAT rate starting January 1
- Sales from vending machines are taxed except for alcoholic and high alcohol content products
- Lower VAT rate for beverages from vending machines only if no added sugar or sweeteners
- Restaurant and catering services benefit from a lower VAT rate
- New rules for applying for a VAT identification number
- VAT charge and deduction records must be sent to the tax authority starting July 1
Source: news.bloombergtax.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.