Receipts will have to be taken again in Slovenia! If not, the buyer may be fined!

The Act on Tax Verification of Receipts (ZDavPR) was passed in Slovenia in 2016, and it established the tax receipt verification system. At that time, it was decided that taxpayers must cover the cost of the products sold or the provision of the service of issuing receipts to consumers. Once leaving the business premises, they must promptly retain them. Last January, this requirement was eliminated. Yet, the National Assembly recently adopted a change to the statute governing the tax certification of receipts. It reinstates, among other things, the requirement to issue a receipt to consumers for the goods or services they've purchased and received. In the case of cash transactions, the amendment reinstates the requirement to give consumers the issued receipt. As soon as they go outside the store, they must keep the receipts. They risk receiving a 40-euro fee if they fail to do this. Both paper and digital receipts can be produced.

The Ministry of Finance's top officials underline that punishment (i.e., a fine) will only be considered in the most severe scenario of repeated violations. Previously, when the requirement to take receipts was already in place, no fines were imposed on natural people as a result. In several cases that were uncovered, the inspectors just gave verbal warnings. Yet, they are for businesses and individuals with legal status who wouldn't send out receipts without a specific penalty. These range from 1,500 to 75,000 euros. For responsible persons, from 800 to 5,000 euros.

Representatives of the government point out that retaking receipts will constrain the size of the shadow economy. In addition, they seek to create the framework for unbiased market competition as well as the distribution of tax burdens among taxpayers, steady tax revenues, and tax burden distribution. The competent authorities will be able to regulate the recording of the taxpayer's actual turnover and the value added tax calculation by mandating the issuance of new receipts. The Ministry also cautions that accepting receipts or making deliveries is important in order to safeguard the rights of customers. Customers have control over the receipt's content when it is delivered. They also give you the option of making a claim or enforcing a warranty if you need to.