In Slovenia, does any type of retail sale where the payment media is cash or similar to cash (card, voucher, check, etc.) fall under the scope of fiscalization? But what types of business activities are exempt?
Who is exempt from the fiscalization obligation in Slovenia?
Public
Slovenia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
625
Content accuracy validation date:
14.09.2023
Content accuracy validation time:
08:42h
- Micro-Entrepreneurs: One significant exemption from the fiscalization obligation in Slovenia applies to micro-entrepreneurs. Microentrepreneurs are small businesses with low annual turnovers. They are not required to install a fiscal cash register or implement electronic fiscalization systems. This exemption recognizes the minimal financial impact of these businesses on tax revenue.
- Non-Profit Organizations: Non-profit organizations that engage in activities solely for charitable, humanitarian, religious, or educational purposes are generally exempt from fiscalization requirements. This exemption acknowledges their unique status and the importance of supporting their noble causes.
- Government Service: Government agencies and entities providing public services are typically exempt from fiscalization requirements for their official transactions. This exemption streamlines administrative processes within the public sector.
- Utilities (Electricity and Water Supply): Providers of essential services such as electricity and water supply are often exempt from fiscalization obligations for these services. This exemption ensures the smooth delivery of vital utilities to citizens.
- Train Tickets: Businesses selling train tickets may be exempt from fiscalization requirements for these transactions, recognizing the specific nature of ticket sales.
- Tax Stamps: Transactions related to the sale of tax stamps may be exempt from fiscalization obligations as they involve unique documentation and regulations.
- Lottery: Lottery ticket sales may also be subject to exemptions from fiscalization requirements, acknowledging the distinct nature of lottery operations.
- Assurance: Businesses offering assurance and financial services may be exempt from fiscalization obligations for certain transactions, recognizing the complexities involved in this sector.
- Newsletters: Distributors of newsletters and similar informational materials may be exempt from fiscalization requirements for these distributions as they serve an educational or informational purpose.
Other news from Slovenia
VAT in Slovenia 2025
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
From 2025, Slovenia will raise the VAT registration threshold to €60,000 and require monthly VAT ledger reports, with carbonated drinks now taxed at the standard 22% rate. The country is also preparing for mandatory e-invoicing in line with EU ViDA reforms, making early system updates essential for businesses. VAT is an indirect tax levied on most goods and services in Slovenia. It represents... Read more
New Changes to Slovenian VAT-O (DDV-O) Form
Slovenia
Author: Ivana Picajkić
Slovenia has updated its VAT-O (DDV-O) form as of May 29, 2025, adding three optional fields to improve communication and streamline the pre-filled return process. The new fields include an ID of Records for use when FURS pre-fills the return, and a contact section for the preparer’s name and phone number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Slovenia: What Is the Difference Between the Tax Number and the VAT Identification Number?
Slovenia
Author: Ivana Picajkić
In Slovenia, the tax number is a universal identifier assigned by the Financial Administration (FURS) to all taxpayers, including individuals, businesses, and foreign entities. It differs from the VAT identification number (VAT ID), which is only required for those registered for VAT and includes the “SI” prefix before the same digits as the tax number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Law Requires Businesses to Use Slovenian Language Online When Targeting Slovenian Consumers
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
As of April 2024, businesses operating in or targeting consumers in Slovenia must provide all essential online content—such as websites, product descriptions, contracts, and policies—in the Slovenian language, under the amended Public Use of the Slovenian Language Act. Non-compliance can lead to significant fines, and even businesses focused abroad must comply if they use Slovenian language or tar... Read more
Slovenia: New Feature on Edavki Portal to Support the Mandatory VAT Record Reporting
Slovenia
Author: Ivana Picajkić
Starting July 1, 2025, Slovenian businesses must submit detailed records of VAT charged and deducted through the eDavki tax portal. To support this, a new eDavki feature will allow businesses to upload VAT data in a ZIP file format based on official specifications. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login