The National Assembly of the Republic of Slovenia adopted an amendment to the Tax Procedure Act (ZDavP-2N). In the following, we present the two most important innovations.
Reporting obligation for operators of digital platforms (DAC 7)
The reporting obligation is introduced on the basis of Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7). It introduces a uniformly regulated obligation to report to tax administrations for operators of digital platforms about the activities of sellers who conduct business through their platforms in the following activities:
Source Leitner & Leitner
Latest Posts in "Slovenia"
- Extended Use of the Domestic Reverse Charge for Construction‑Related Services
- Notice of VAT Period Change: Central Adjustment from 6 to 7 February 2026
- Slovenia Updates VAT and Reporting Rules for Short-Term Rental Providers and Online Platforms
- Check VAT Records and Reconciliation Status Easily on the eDavki Portal
- Slovenia Amends VAT Rules: New Exemptions, VAT Groups, and Reporting Requirements
