More details to follow …
Article 194
1. Where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States may provide that the person liable for payment of VAT is the person to whom the goods or services are supplied.
2. Member States shall lay down the conditions for implementation of paragraph 1.
Source Aleksandra Heinzer
Latest Posts in "Slovenia"
- Entering Negative Amounts in TAX88 Field for VAT Records and Deductions #eDavki
- Slovenia’s Tax Authority Announces Digital Certificate Change for Fiscal Verification on September 15, 2025
- New Feature on eDavki: Submission Review for VAT Records and Deductions
- Catering Services for VAT: More Than Just Food Delivery, Requires Additional Service Elements
- Taxpayers Must Submit VAT Returns Themselves if Records Not Submitted by July 2025 Deadline