Slovenia proposes VAT Act changes linked to EU VAT in the Digital Age reform
Slovenia has published a new draft amendment to its VAT Act to begin implementing EU VAT in the Digital Age rules. The proposal is planned to start applying in 2027 and forms part of a wider EU reform covering OSS/IOSS, platforms, VAT registrations and future digital reporting.
Slovenia's Ministry of Finance has published a new draft amendment to the Value Added Tax Act (ZDDV-1) as part of the country's implementation of the European Union's VAT in the Digital Age reform. It can be found here:
The proposal was published on Slovenia's official e-Uprava e-Democracy portal on 1 October 2026, under government file 2026-1611-0057. It is currently marked as a proposal, meaning that the text has not yet completed the legislative process and may still change before adoption. The official timetable anticipates adoption during the fourth quarter of 2026 and entry into force during the first quarter of 2027.
The draft specifically identifies Council Directive (EU) 2025/516 of 11 March 2025, which amended the EU VAT Directive as part of the VAT in the Digital Age, or ViDA, package, as the relevant European legislation.
What is changing?
The proposed Slovenian legislation should be understood as part of the EU's much broader modernization of VAT rules rather than as a completely new national VAT system.
ViDA introduces its measures gradually over several years. The first changes begin in 2027, followed by more substantial reforms affecting platform businesses and VAT registrations in 2028, while the main EU-wide digital reporting and cross-border e-invoicing requirements begin in 2030.
For Slovenia, the October 2026 proposal starts the process of adapting ZDDV-1 to these new EU requirements.
At this stage, the official e-Uprava page does not present the proposal as a new general domestic fiscalization obligation or as a replacement for Slovenia's existing cash-register system. Its legal basis is the EU VAT reform, so the principal changes concern VAT treatment, cross-border transactions, digital business models and VAT simplification measures.
One of the first ViDA phases becomes applicable from 1 January 2027.
The European Commission explains that this stage includes several technical clarifications to the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes.
OSS allows businesses carrying out certain cross-border B2C transactions to account for VAT in multiple EU Member States through one Member State rather than obtaining separate VAT registrations everywhere.
IOSS performs a similar simplification function for qualifying distance sales of imported goods.
The 2027 ViDA rules also expand the OSS framework in some areas, including certain B2C supplies in the electric vehicle charging sector.
For businesses using these schemes, the Slovenian amendment therefore needs to align domestic VAT legislation with the revised EU framework.
Further changes will follow from 2028
The wider ViDA package goes significantly beyond the changes expected to start in 2027.
From 1 July 2028, important new rules are planned for digital platforms involved in short-term accommodation and passenger transport by road.
Under the ViDA framework, platforms may in specified circumstances be treated as the supplier for VAT purposes when the underlying service provider does not charge VAT. This is commonly referred to as the deemed supplier model.
The same stage of the reform also introduces important Single VAT Registration measures.
The objective is to reduce situations in which a company conducting business in several EU countries needs a separate VAT registration in every Member State. The OSS system is expanded, while reverse-charge rules are used more extensively for certain supplies made by businesses that are not established in the country where VAT is due.
These rules are particularly relevant for international retailers, e-commerce companies and businesses moving stock between EU countries.
Digital reporting will become more important from 2030
The largest technology-related component of ViDA comes later.
From 1 July 2030, the EU plans to introduce harmonized Digital Reporting Requirements for certain cross-border B2B transactions. These requirements will be based on electronic invoicing and structured transaction data.
The objective is to provide tax authorities with transaction information much faster than under traditional periodic VAT reporting.
Electronic invoicing will also become increasingly central to the EU VAT system.
This should be distinguished from Slovenia's separate national legislation on electronic invoices. Slovenia already adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) in 2025. That law separately implements parts of the ViDA framework concerning electronic invoicing for domestic supplies and the question of recipient consent.
The new October 2026 VAT Act proposal therefore sits alongside that e-invoicing legislation rather than replacing it
What does the Slovenian proposal mean in practice?
For businesses, the main point is that Slovenia is beginning to align its VAT legislation with the staged implementation of ViDA.
The October proposal should not be interpreted as meaning that all ViDA requirements suddenly become mandatory in Slovenia in 2027
Instead, different elements of the EU reform have different implementation dates.
The immediate 2027 changes are relatively limited compared with what will follow. Companies using OSS or IOSS or carrying out relevant cross-border transactions should review the first phase carefully.
Businesses operating digital platforms should pay particular attention to the 2028 rules, while companies conducting significant cross-border B2B trade should already consider the system changes that will eventually be required for e-invoicing and digital VAT reporting from 2030.
The proposal's status is also important. According to e-Uprava, this is still a draft law, with the Ministry of Finance as proposer. Therefore, businesses should follow the legislative process before treating every provision as final.
The main direction of change is:
- updating Slovenian VAT legislation in line with Directive (EU) 2025/516;
- introducing the first ViDA-related VAT changes planned from 2027, including changes connected with OSS/IOSS;
- preparing the legal framework for later platform economy and Single VAT Registration rules;
- gradually moving toward the EU's future electronic invoicing and digital VAT reporting system;
- reducing unnecessary multiple VAT registrations for businesses operating across EU countries.
- The reform is therefore broader than simply changing VAT rates or reporting forms. It is part of the EU's long-term move toward a more digital and harmonized VAT system.
In our view, the most important point for businesses is the phased nature of the reform. The publication of the Slovenian draft does not mean that every ViDA obligation starts in 2027. However, it confirms that Slovenia is already adapting its VAT framework to the EU timetable, so companies should begin mapping which phases affect their own business models. For retailers and international businesses, the most important areas to follow will be cross-border VAT registrations, OSS, stock movements and eventually digital reporting. Platform operators will have an additional reason to monitor the legislation because their VAT responsibility may change significantly under the later deemed-supplier rules.
Implementation impact and what the business should do:
Businesses operating in Slovenia should first identify whether they use OSS or IOSS, carry out cross-border EU sales, operate digital platforms, or maintain multiple VAT registrations across Member States.
For 2027, companies should monitor the final version of the Slovenian ZDDV-1 amendment and check whether their current VAT processes need adjustment when the first ViDA changes become applicable.
Retailers and multinational companies should also begin considering the longer-term impact of the 2028 Single VAT Registration and platform rules and the 2030 electronic invoicing and digital reporting requirements.
At this stage, the proposal does not indicate a new Slovenian POS fiscalization requirement. Its principal impact is on VAT compliance, cross-border processes, invoicing and future reporting systems rather than on cash-register functionality.
The source for this article is the text published by VATupdate. Source
Nikolina Basić, Senior Legal Consultant at Fiscal Solutions
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