- FURS issued a clarification on VAT treatment for services related to meal preparation classified as restaurant services from January 1, 2025.
- The change in the VAT Act replaced the term meal preparation with restaurant and catering services in the relevant annex.
- The regulation specifies which restaurant and catering services can apply a lower VAT rate, aligned with EU directives.
- Restaurant services involve providing prepared or unprepared food with supporting services for immediate consumption.
- Catering services are similar but occur outside the service provider’s premises.
- The new regulation clarifies the application of lower VAT rates for these services, considering EU Court practices.
- The classification of activities based on standard classification is no longer relevant.
- EU Court rulings emphasize narrow interpretation of VAT exceptions, allowing lower rates only for specified goods and services.
Source: racunovodja.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.
Latest Posts in "Slovenia"
- Implementation of VAT Records to Combat Tax Evasion in Slovenia by 2025
- Slovenia Issues Guidance on VAT Refunds for Payments in Other EU Countries
- Overview of Slovenia’s Fiscalization System and EV Chargers: Regulations, VAT, and Registration
- Submit Appropriate Documentation for VAT Identification Number to Avoid Delays
- Slovenia Tests SI-ALARM Emergency Alert System and Requires VAT ID Documentation
