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
New document was uploaded: Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
Slovenia is on the road to introducing mandatory B2B e-invoicing in 2025
Slovenia is one of the first European countries to have implemented e-invoicing for public procurement transactions, following EU Directive 2014/55/EU. However, the introduction of e-invoices into B2B transactions is lagging behind other EU countries. The Slovenian Ministry of Finance released a new draft law that aims to extend the e-invoicing obligation to all B2B transactions, regardless of the... Read more
Who is exempt from the fiscalization obligation in Slovenia?
In Slovenia, does any type of retail sale where the payment media is cash or similar to cash (card, voucher, check, etc.) fall under the scope of fiscalization? But what types of business activities are exempt? Micro-Entrepreneurs: One significant exemption from the fiscalization obligation in Slovenia applies to micro-entrepreneurs. Microentrepreneurs are small businesses with low annual turnov... Read more
The announced inaccessibility of the Tax Cashiers Test System in Slovenia
Is payment media an element of a fiscal transaction in Slovenia?
In Slovenia, every transaction is reported to the Tax Authority in real time. As such, there is a preset amount of information that needs to be sent to the TA for every transaction. Read more
Cashier sign as an element of a fiscal receipt in Slovenia
In Slovenia, every seller who issues receipts must use a POS system that connects to the Central Information System (CIS) of the Tax Administration and sends the data of each transaction in real-time. Read more
Obtaining a Slovenian tax identification number for a foreign company
If you are a foreign legal entity not established or registered in Slovenia, you will need to submit an application for tax registration (edavki DR-04 form) before starting your activities in Slovenia. You will also need to appoint an authorized person(s) who will represent you in tax matters and who will also need to obtain a Slovenian tax number (edavki forms DR-02 or edavki DR-04). If you are a... Read more