Slovenia published the Law of 4 January 2022 on amendments to the VAT Act in the Official Gazette on 7 January 2022. The Law provides for various VAT amendments, including measures to comply with certain EU directives in relation to digital supplies and electronic marketplaces, the sale of goods imported from third (non-EU) countries, etc., as well as EU VAT rules for COVID-19 and others. One important measure for non-resident suppliers in particular is that the obligation to register for VAT is removed if the non-resident only makes taxable supplies in Slovenia that are subject to the reverse charge mechanism (buyer is responsible for VAT).
Source Orbitax
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