The primary legislation governing the Value Added Tax (VAT) in Slovenia is the Value Added Tax Act (Zakon o davku na dodano vrednost or ZDDV-1). The application and enforcement of this act are guided by the VAT Regulations, which were originally published on December 30, 2006, and have undergone subsequent amendments.
In the European Union (EU), most VAT regulations are based on directives. The EU VAT Directive 2006/112/EC holds significant importance in this regard. While every member state is obligated to comply with EU law, the interpretation and implementation of these directives are the responsibility of each individual member state. Thus, each member state is required to incorporate the directive into its national legislation.
Source GVC
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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