Slovenia Implements Law to Combat VAT Fraud in Cross-Border E-Commerce

• Law No. 3589 published in the Slovenian Official Gazette
• Harmonizes VAT rules with EU Directive 2020/284
• Aims to combat VAT fraud in cross-border e-commerce
• Defines entities responsible for reporting data on cross-border payment transactions
• Establishes new electronic recordkeeping requirements for providers
• Provides administrative tools to combat VAT fraud in international e-commerce
• Introduces rules for calculating payment thresholds and determining payer and payment recipient locations

Source: news.bloombergtax.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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