Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/22/2012

Slovenia - VAT changes effective in 2013 

December 22:   Legislation amending the Slovene value added tax (VAT) law (as published in the official journal in November 2012) is effective beginning 1 January 2013.

Among the changes are measures providing that:


  • The location of the long-term hiring of vessels that have a length longer than 24 meters to non-taxable person is the place where the vessel is actually made available to the customer.
  • An invoice must be issued every month for successive deliveries of goods into other EU Member States.
  • An invoice for the supply of goods and services to other EU Member States will be issued as of the 15th day of the month, following the month of the supply.
  • On the invoice for supply of goods or services to persons in other EU Member States, the obligatory statement “reverse charge” must be stated.
  • Simplified invoices can be issued to the taxable person, provided that the value is less than €100.
  • There are fewer obligations for VAT purposes when electronic invoices are issued.

Read a December 2012 report [PDF 37 KB] prepared by the KPMG member firm in Slovenia: VAT changes in Slovenia, effective in 2013



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


Nada Drobnic

+38 61 23 64 300




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