- The Slovenian Parliament is deliberating a bill to revise VAT rules in line with EU Directives 2020/284.
- The bill proposes defining entities responsible for reporting cross-border payment data.
- It suggests new electronic record-keeping requirements for providers with over 25 cross-border payments to the same payee per quarter.
- The bill aims to provide tools to combat VAT fraud in international e-commerce.
- It introduces criteria for calculating payment thresholds and determining payer and payee locations.
- The bill proposes extending the reverse charge mechanism’s application to greenhouse gas emission allowance trading until December 31, 2026.
- It specifies VAT-exempt activities and outlines penalties for noncompliance.
- If enacted, these changes will take effect on January 1, 2024.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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