Slovenia VAT reverse charge mechanism

The reverse charge VAT system applies provided the following conditions are met:

• The supplier is a foreign company (EU or non-EU) which is not established and not VAT registered in Slovenia

• The customer is a VAT taxable person who is registered for VAT in Slovenia (regardless of whether or not he is established in Slovenia).

(Application of art. 194 of the EU VAT Directive 2006/112/EC).

Source: vatdesk.eu

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