Summary
- Slovenia proposed VAT Act amendments implementing selected elements of Directive (EU) 2025/516.
- The draft addresses OSS and platform rules, including deemed-supplier treatment for specified supplies facilitated by electronic interfaces.
- The proposal also addresses the call-off stock transition and remains subject to legislative adoption.
Extended article
Slovenia has proposed amendments to its VAT Act to implement selected elements of the VAT in the Digital Age package. The draft addresses special One-Stop Shop rules and platform provisions under which an electronic interface may be deemed to have received and supplied goods in specified transactions involving a non-EU seller and a non-taxable customer.
The proposal also deals with the transition from the call-off stock simplification, including its continuation through 30 June 2028, and with notification and place-of-supply rules connected with special schemes. The proposal is only a partial implementation of ViDA and should not be confused with later EU-wide phases, including the platform changes and digital reporting timetable. Taxpayers should monitor the final Slovenian text and map the provisions to marketplace, OSS and cross-border inventory flows.
Exact sources
- EU source: Directive (EU) 2025/516
- European Commission ViDA implementation overview
- Slovenia draft amendment summary
- Slovenian Financial Administration VAT portal
