Basic agricultural and basic forestry activity – VAT identification and right to claim flat-rate compensation

INDEX

1.0 AGRICULTURAL ACTIVITY AND VAT
2.0 VAT IDENTIFICATION FROM BASIC AGRICULTURAL AND BASIC FORESTRY ACTIVITIES
3.0 VAT DEREGISTRATION FROM OKGD
4.0 VAT OBLIGATIONS ON SWITCHING FROM A SMALL TAXABLE PERSON TO A REGULAR AND VICE VERSA
5.0 INVOICING
6.0 RIGHT TO CLAIM A FLAT-RATE ALLOWANCE
6.1. Extension of the authorisation ex officio
6.2 Amendments, transposition and revocation of authorisation
6.3 Revocation
6.4. Invoicing in case of exercise of the right to a flat-rate allowance
6.5 Flat-rate compensation calculation
7.0 QUESTIONS AND ANSWERS
ANNEXES 1

Source: gov.si

 

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