Article 25
In Article 81, in the first paragraph, point 2 shall be amended to read as follows:
»2. supplies of goods referred to in point a) of the third paragraph of Article 20 of this Act, except when the taxable person applies the special arrangement referred to in 6.b of Chapter XI. chapters of this Act. “.
After the ninth paragraph, a new tenth paragraph is added, which reads:
“(10) A taxable person who must issue an invoice in accordance with the second paragraph of this Article shall deliver the invoice to the buyer in paper form only at his request.
Source uradni-list.si
Latest Posts in "Slovenia"
- eDavki Adds VAT Evidence to CSV Converter Tool in Utilities Section
- Slovenia Issues Updated Guidance on Cross-Border VAT Refund Claims for EU Transactions
- Introduction of VAT Accounting and Deduction Records: A Tool Against Tax Evasion
- Mandatory VAT Records and Pre-filled VAT Returns for Taxpayers Starting July 2025
- Implementation of VAT Records to Combat Tax Evasion in Slovenia by 2025
