- SME Scheme Overview: In Slovenia, small enterprises can opt for the SME scheme, which simplifies VAT obligations, including exemptions from registering for VAT and submitting periodical VAT returns, provided they meet certain criteria, such as not exceeding a national annual threshold of €60,000.
- Cross-Border and Domestic Variations: The cross-border SME scheme allows small enterprises to apply the scheme in multiple Member States, replacing individual VAT registrations with a single notification in Slovenia and requiring only quarterly reporting. In contrast, the domestic scheme has fewer obligations but still requires invoicing and basic accounting.
- Quarantine Period and Appeals: Small enterprises excluded from the SME scheme face a quarantine period, during which they cannot reapply for the exemption for the current and following calendar year. Appeals regarding the SME scheme must be directed to the appropriate Member State of establishment or exemption, depending on the issue at hand.
Source ec.europa.eu
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