Slovenia Updates VAT Group Guidance, Treating Groups as Single Taxable Persons

• Slovenia’s Financial Administration (FURS) updated its VAT group guidance on 24 June 2026, confirming that a VAT group is treated as a single taxable person, with VAT assessments and obligations determined at group level. [vatupdate.com]
• Taxable, exempt and non-VAT transactions are evaluated on the group’s overall activities rather than per member, input VAT deduction is calculated at group level, and individual members’ VAT status is ignored for deduction rights. [vatupdate.com]
• Intra-group transactions are excluded from VAT (with related costs attributed to the group as a whole) — building on Slovenia’s new voluntary VAT group regime that took effect on 1 January 2026 under Article 5a of the ZDDV-1. [vatupdate.com], [fiscal-req…ements.com]

• Slovenia Updates VAT Group Guidance, Treating Groups as Single Taxable Persons – VATupdate [vatupdate.com]
• Value added tax (VAT) – Financial Administration of the Republic of Slovenia (FURS) [fu.gov.si]
• VAT updates in Slovenia for 2025 and 2026 – Anova [anova.si]

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• Slovenia’s Financial Administration updated its guidance on VAT groups on June 24, 2026.
• A VAT group is treated as a single taxable person, with VAT assessments and obligations determined at the group level.
• Taxable, exempt, and non-VAT transactions are evaluated based on the group’s overall activities, not individual members.
• Input VAT deduction is calculated at the group level, and members’ individual VAT status is ignored for deduction rights.
• Intra-group transactions are excluded from VAT, with related costs attributed to the group as a whole.

Source: news.bloombergtax.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.

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