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
The subsequent changes to the receipt data in Slovenia
Do you know the procedure in the event of subsequent changes to the receipt data that have been communicated to the Tax Authority? Let's find out in the following. Read more
The certificate in Slovenia called "blagajne.fu.gov.si" has been updated
On December 12, 2022, between 22:00 and 24:00, FURS will replace the digital certificate for the establishment of a TLS connection in the production system of tax offices (blagajne.fu.gov.si). The new digital certificate is published in the "Digital Certificates" section and in the technical documentation (v2.4). The certificate can be downloaded using the link provided below! A temporary paral... Read more
New document was uploaded: OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
New document was uploaded: Vending machines in Slovenia
The purpose of this document is to explain how vending machines (hereinafter: "VMs") are treated in Slovenia in relation to the fiscalization system. The main aim is to provide answers to the following questions: are VMs fiscalized or not, is there an obligation to issue and receipt for sales through VMs, if it is mandatory to issue a receipt, should it be fiscal or non-fiscal, are there specific rules regarding the VMs and fiscalization, etc Read more
Slovenian State Tax Portal issued several notices
On the State Tax Portal, eDavki, several notices were issued. The eDavki portal and the eDavki mobile application have been updated with new functionality. The functionality enables the inclusion of a natural person in the eVročanje service. The eDavki mobile application is available on Google play and the App Store. Also, a new amended scheme for the REK-O form has been published. The scheme is s... Read more
New document was uploaded: S4Fiscal Driver for Slovenia - CentOS7-x64 (DEPRECATED)
S4FiscalDriver for Slovenia is an installation package for fiscal drivers. An integrative part of the installation package is, among others, the S4Fiscal driver UPOS, Release Notes, and S4Fiscal Driver Installation Manual. They are all packed in a zip file which is ready for download. Read more
New document was uploaded: S4Fiscal Driver for Slovenia - Win7 and newer (DEPRECATED)
The S4Fiscal Driver for Slovenia is an installation package for S4FS fiscal middleware in Slovenia. An integrative part of the installation package is, among others, S4Fiscal Driver UPOS, Release Notes, and S4Fiscal Driver Installation. They are all packed in a zip file which is ready for download. Read more