Slovenian VAT: news on value added tax in Slovenia/EU

Slovenian VAT news on value added tax in SloveniaEU

Slovenian VAT: Value Added Tax Act (ZDDV-1) brings changes on July 1st 2021

The most notable change about Slovenian VAT and the Value Added Tax Act (ZDDV-1) are about selling goods and services to individuals in other EU member states. Certain provisions of Directive 2017/2455 are being transposed into our legal order. They adapt the provisions regarding the determination of the place of taxation of goods. In accordance with the approved proposal, ZDDV-1 will become valid on July 1st of the year 2021. How will it affect your business in Europe?

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Slovenian VAT and ZDDV-1: the principle of taxation at the place of destination

The change is that now the principle of taxation is at the place of destination. It will be considered that this is the place where the goods are located at the time when dispatch or transport to the buyer ends. Namely at:

  • selling of goods remotely within the Union,
  • selling of imported goods remoly from third territories or from third countries into a Member State other than the Member State in which the dispatch or transport of the goods to the buyer ends or
  • the selling of imported goods remotely from third territories or from third countries to the Member State in which the dispatch or transport of goods to the buyer ends, where special arrangements for selling remotely from third territories or from third countries of imported goods are used for VAT purposes.

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Slovenian VAT – sale of goods to natural persons in another EU country

For online trade, the change will also be significant. According to  the existing ZDDV-1, they sell goods with calculated Slovenian VAT. After exceeding the limit in each country, however, they had to register for VAT purposes in that country. From 01.07.2021, the sales limit of 10,000 EUR will apply. We will also update you on all other tax changes in Slovenia on our Facebook and Instagram.

Sale of goods to natural persons in another EU country

Taxpayers who sell services to final consumers already had to keep records of sales by country in the case of certain services. Otherwise it was mandatory to include in the so-called mini VEM for VAT. With the amendment of ZDDV-1, the range of services for this also extend to all services. The annual limit is the same as in the case of the sale of goods, namely 10,000 EUR.

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Slovenian VAT – sale of goods through online platforms

A novelty under ZDDV-1 is that in some cases online platforms will also become taxpayers. It will be important to correctly determine who is the supplier in a particular business and who sends the goods to the final consumer. In certain cases, the online platform will also have to report sales, depending on the trading method. Our legal experts can explain what this means in practice.

Imports of goods of small value

Until the end of June 2021, according to ZDDV-1, it is considered that no VAT and import duties are paid for goods worth up to 22 EUR. From 01.07.2021, it will come into force that VAT will also be paid on all goods imported from third countries into Slovenia. Goods up to a value of 150 EUR can use the simplified import procedures.

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Slovenian VAT and taxpayers from third countries

The changes in ZDDV-1 will also be significant for companies from third countries, which are becoming taxpayers in each EU country with the new rules. They will be provided with simplified procedures for imports of smaller values and for VAT refund claims paid in Slovenia.

Special conditions of supply to the armed forces

The provision by which all supplies of goods and services will be exempt from VAT for the armed forces will enter into force on 1 July 2022. In accordance with the Directive, equal treatment at the EU level has been transferred to our ZDDV-1.

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