The Council Implementing Decision to authorize Slovenia’s continued derogation from Article 287 of the VAT Directive (2006/112/EC) regarding its VAT registration threshold was published in the Official Journal of the EU on 23 March 2022. The decision authorizes Slovenia to continue to apply its increased VAT registration (exemption) threshold of EUR 50,000 until 31 December 2024. The Decision also notes that with effect from 1 January 2025, all EU member states are authorized to implement a VAT threshold of up to EUR 85,000 as provided by Council Directive (EU) 2020/285 and, therefore, Slovenia’s EUR 50,000 threshold no longer needs special authorization from that date.
Source Orbitax
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