FISCAL SOLUTIONS...
News
Public Slovenia Author: Kristina Dosen
Starting from January 22, 2022, an amended Value Added Tax Act entered into force, which, among other things, abolishes the delivery of paper receipts. This does not mean that the paper receipt will not have to be issued (printed), but it will be handed to the consumer only at the request of the consumer. As the Tax Authority explained, the retailers will now tell the amount charged, issue the receipt and register it for tax purposes, but do not give a hard copy to the consumer, unless the consumer explicitly requests it.
Category:

General information

Views: 1667
Content accuracy validation date: 31.01.2022
Content accuracy validation time: 10:52h

Content

Consequently, this means that there will no longer be fines for the buyer of goods or a recipient of the service who does not take over and retain the receipt immediately after leaving the business premises.
Besides these novelties, the amended Act provides various other novelties, including measures to comply with certain EU directives in relation to digital supplies and electronic marketplaces, the sale of goods imported from third (non-EU) countries, as well as EU VAT rules for COVID-19 and others.

One of the novelties, that is significant for non-resident suppliers, in particular, is that the obligation to register for VAT is removed if the non-resident only makes taxable supplies in Slovenia that are subject to the reverse charge mechanism (buyer is responsible for VAT).

Other news from Slovenia