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"
- Slovenia Postpones B2B E-Invoicing Mandate to 2028
- FURS to Replace TLS Certificate for Fiscal Cash Register System on November 11, 2025
- Slovenia VAT Guide for Cross-Border Amazon FBA Sellers
- FAQs: VAT Input, Deduction Records, and Pre-filling VAT Returns – Key Questions Answered
- Briefing document: E-Invoicing and E-Reporting in Slovenia













