• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 10/23/2013

Slovenia - Increased VAT audit activity 

October 23:  Reports from Slovenia indicate that tax inspectors recently visited some 2,000 taxpayers, over a two-day period, to conduct a “stress test” aimed at uncovering possible evasion of value added tax (VAT) requirements.

Tax professionals in Slovenia anticipate that the number of such tax inspections could increase because customs officers have been tasked to join in the examination of taxpayers’ VAT-control procedures.

The potential civil penalties for noncompliance with VAT rules may range between €2,000 and €125,000.

Taxpayers can participate in a “preliminary tax review” of all documents and tax reports (e.g., VAT return, Intrastat reports, EC sales list) for a selected month, with payment of a fee of €500. Mistakes or errors found during this review can be self-corrected without requiring the payment of a penalty.

For more information, contact a KPMG tax professional in Slovenia:

Nada Drobnic

+386 1 4201 149

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now