5 Amendments to the VAT regime applicable as of Jan 22, 2022

• Implementation of the EU provisions on supply of services and distance selling of goods
• The  identification of foreign taxable persons for VAT purposes shall no longer be required if they only supply goods or services to Slovenian VAT payers
• The right to deduct VAT for domestic purchases shall now apply for the tax period, in which the VAT becomes chargeable
• Electic cars: Reduction of input VAT on the purchase of personal vehicles if the motor vehicle is without carbon dioxide emissions and value does not exceed 80KEUR
• Obligation to hand over the invoice to the customer has been abolished

Source Leitner

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