Re-obligation to deliver the issued invoice

On April 18, 2023, the Act on Amendments and Supplements to the Act on Tax Verification of Receipts (Official Gazette of the Republic of Slovenia, No. 40) comes into force, which reintroduces the obligation to hand over a receipt to the buyer, the final consumer, for purchased goods or services received. From and including April 18, 2023, the taxpayer must always hand over the receipt to the customer (not only at his request), regardless of the payment method.

The receipt can be delivered to the customer in paper or electronic form. The most common delivery in electronic form, made possible by the prevalence of modern technology, is forwarding the receipt to the customer via mobile applications or e-mail. If the buyer paid in cash, then both paper and electronic delivery must be made before the buyer leaves the seller's business premises, where the buyer pays and receives the goods or service provided.

The buyer must take the delivered receipt and, if the payment was made in cash, keep it when leaving the taxable person's business premises.

Even in the case of issuing an electronic receipt, the buyer must take the receipt and keep it immediately after leaving the business premises (in the case of cash payment) and present it to an authorized person of the tax or market authority upon request.