Delivery of receipts to consumers is no longer mandatory in Slovenia
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).
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