Slovenia

Slovenian intrastat

June 5th, 2015

In addition to VAT returns, foreign companies trading in Slovenia may be required to complete statistical reports, or ‘Intrastats’, on the movement of goods across the national borders.  This can include both sales and acquisitions to/from other companies as well as the movement of goods by the same company. When do Slovenian Intrastat reports have to …


Slovenia

Slovenian EC Sales Lists (ESL)

June 5th, 2015

If a Slovenian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required.  These may also be known as recapitulative statements.  This is in addition to the regular Slovenian VAT return or Slovenian Intrastat.


Slovenia

Slovenian VAT returns

June 5th, 2015

Any company registered with the Slovenian tax authorities (see our Slovenian VAT registration briefing) as a non-resident VAT trader must report taxable transactions through periodic filings, known as returns. What are the deadlines for filing Slovenian VAT returns? Slovenian VAT returns are generally due before the last working day of the month following the period end.  …


Slovenia

Slovenian VAT invoice requirements

June 5th, 2015

Slovenian VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements. Date of issuance and storage of Slovenian invoices For intra-Community transactions, Slovenian VAT invoices must be issued by the 15th day of the month after the taxable supply. …


Slovenia

Slovenian VAT registration

June 5th, 2015

What are the Slovenian VAT registration thresholds? For foreign businesses trading in Slovenia that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil. For EU VAT registered companies selling goods over the internet to consumers in Slovenia, the VAT registration threshold (distance selling) is per annum. What information is required to get …


Slovenia

Slovenia to extend VAT registration threshold

May 19th, 2015

Slovenia has requested permission to extend its current VAT registration threshold of €50,000. European Union must seek approvals for changes to their VAT registration thresholds for resident companies. Non-resident companies generally face ‘nil’ registration thresholds – although there is an exception for e-commerce distance selling thresholds. Slovenia had its original increase application accepted by the …


Slovenia

Slovenia VAT compliance update

November 4th, 2014

The Slovnian VAT authorities have introduced a range of measures to bring the local VAT law into line with the EU VAT Directive. These changes include: Introduction of the domestic reverse charge on carbon trading transactions as an anti-VAT fraud measure Updates on the 8th Directive VAT reclaims process A requirement for VAT registration by …


Slovenia

Slovenia withdraws planned VAT rise to 24%

April 8th, 2014

7 April 2014 Update Following an emergency 2% VAT increase proposal last week (see below), the Slovenian government has pulled back and decided not to raise the consumption tax.  The government will instead raise duties and attempt to cut spending. Original VAT rise story 1 April 2014 The Slovenian government has been forced to propose …


Slovenia

Slovenia 2% VAT rate increase July 2013

March 29th, 2013

9 May 2013 Update. As Slovenia comes under close scrutiny for its disproportionately large financial services sector, with comparisons to troubled Cyprus being made, the government has indicated that it is planning a 2% VAT rate rise to 22% from 1 July 2013.  The reduced VAT rate will also rise from 8.5% to 9.5%. The …


Slovenia

Slovenia raises VAT registration threshold for resident businesses

February 6th, 2013

Slovenia has been authorised by the European Union to raise its VAT registration threshold to €50,000. Currently, all EU member states follow the compulsory VAT registration thresholds set in the EU VAT Directives. However, there is scope for granted derogations. On 22 January 2013, the EU permitted Slovenia to raise its compulsory VAT registration threshold …