Registration of business premises for online sales in Slovenia

In the case of issuing a paper receipt, the place where the receipt is printed or forwarded to the customer is designated as business premises, regardless of where the server, software, etc. is located.
If the taxable person issues an electronic receipt, the place where the electronic receipt is created and from where it is forwarded to the customer is registered as a business premise. Electronic receipts are receipts that are forwarded to the customer electronically - e.g. PDF receipts that are sent to the customer by e- email. In such cases, the place where the server/software that generates electronic receipt is located is registered as a place of business. If the server is hosted by another business entity or abroad, the place of business can be defined as the headquarters of the taxpayer issuing the receipt.
In the case of online sales, it is, therefore, necessary to determine whether the taxpayer issues receipts in paper form or electronic form and then, in accordance with the above, determine and register the business premises.