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Slovenia: VAT measures effective in 2020

Slovenia: VAT measures effective in 2020

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.


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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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