Act on urgent measures in the field of VAT to mitigate the rise in energy prices (ZNUDDVE)

In the Official Gazette of the RS no. 114/2022 of 31 August 2022, the Act on urgent measures in the field of value added tax to mitigate the rise in energy product prices (ZNUDDVE) was published.

ZNUDDVE temporarily determines the calculation and payment of VAT at a lower rate of 9.5% for supplies:

• electricity from tariff code 2716 00 00;
• natural gas from tariff codes 2711 11 00, 2711 21 00 and 2711 29 00;
• district heating classified in the standard activity classification code D/35.30;
• firewood from tariff code 4401.

The measure also applies to the import of the goods in question. In order to claim a lower VAT rate, the declarant must indicate code 3D54 (VAT calculation at a reduced rate of 9.5% in accordance with ZNUDDVE) during import customs clearance in PE 2/3 of the customs declaration.

The measure is valid for the period from September 1, 2022 to May 31, 2023 inclusive.

Source: gov.si

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