FISCAL SOLUTIONS...
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Public Slovenia Author: Kristina Dosen
According to the Slovenian fiscalization regulation and the VAT Act, all taxable persons have an obligation to issue and hand over sales receipts to their customers, regardless of whether they request them or not. According to the mentioned regulation, the sales receipt can be either in paper or electronic form, but it must contain the information required by the Value Added Tax Act. The customer is obliged to take the receipt and keep it until leaving the business premises.
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Fiscal subject related

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Content accuracy validation date: 03.08.2023
Content accuracy validation time: 08:11h

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The Slovenian Financial Administration (FURS) will monitor compliance with the new obligation and impose fines for any violations. The prescribed fine for the customer who does not take over the receipt is set at EUR 40. For legal entities and sole proprietors who do not issue a receipt, fines range from EUR 1,500 to EUR 75,000, and for their responsible persons, from EUR 800 to EUR 5,000. This obligation is expected to increase tax revenue and reduce the shadow economy in Slovenia, which is estimated at around 20% of GDP. FURS also hopes that the measure will raise awareness among customers and businesses about their tax obligations and rights.

 

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