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Public Slovenia Author: Kristina Dosen
Please note that “The invoice is delivered in paper form to the final customer only at his request” is the most important change proposal in Article 81 of the Slovenian VAT Law.
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Content accuracy validation date: 10.05.2021
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Certain changes in Slovenian VAT law were proposed on April 16th, 2021. Slovenian Ministry of Finance made this proposal which contains the next changes: in Article 81 of the Slovenian VAT Law, the sentence with the next content will be added

- The invoice is delivered in paper form to the final customer only at his request. And all this is done because of the ecology and preservation of the environment. So, paper invoices are still issued obligatorily for what is stated in the first paragraph of Article 81, but for what is stated in the second paragraph, paper invoices will be issued only at the request of the final customer. In Slovenia, these changes are expected for January 1, 2022.

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