Slovenia Amends VAT Rules: New Exemptions, VAT Groups, and Reporting Requirements

Slovenia published amendments to VAT implementation rules on Dec. 24.
Expanded VAT exemption activity codes, including construction project organization and post-construction cleaning.
Revised VAT treatment for outpatient health and dental activities.
Introduced detailed provisions for VAT groups, covering identification, membership, invoicing, refunds, turnover, and documentation.
Tax authorities must notify a taxpayer’s country if required VAT returns and reports are not submitted.

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