Slovenia’s value added tax (VAT) law has been amended to reflect implementation of EU VAT rules. The measures are effective beginning 1 January 2020.
Among the VAT changes are new forms for VAT returns; a reduced VAT rate of 5% on books, newspapers, and other periodicals whether in paper or digital format; and revised penalties for noncompliance with VAT rules.
There are also new conditions for a VAT exemption on the intra-Community supply of goods; rules concerning proof of an exempt supply of goods to another EU Member State; chain-supply measures; and special treatment of call-off stock—measures that are part of the EU VAT “quick fix” regime.
Read a January 2020 report [PDF 110 KB] prepared by the KPMG member firm in Slovenia
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