National Assembly approved the measure on 27 December, 2021, implementing reverse charge option for non-established companies from Article 194 of the EU VAT Directive starting 22 January 2022.
Slovenia introduces reverse charge on supplies made by foreign companies, according to the option from Article 194 of the EU VAT Directive (2006/112/EC). Non-established companies no longer have to charge VAT on their domestic B2B supplies in Slovenia if conditions are met for the reverse charge mechanism, introduced in the country. The measure will enter into force on 22 January 2022.
Source Marosa
