Slovenian Parliament Considers VAT Act Amendments to Benefit Taxpayers and Natural Disaster Victims

Slovenian lower house of Parliament accepted Bill No. 1683-IX to amend the VAT Act
Measures in the bill include increasing VAT registration threshold to 60,000 euros and introducing new rules for VAT group formation
Bill also transposes EU Directives on administrative cooperation, VAT rates, and exemptions for goods and services provided to victims of natural disasters
Lower VAT rates for phytopharmaceuticals and artificial fertilizers to be limited starting Dec. 31, 2031
Cross-border VAT exemptions allowed for tax residents in Slovenia who don’t use small tax exemption

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.