Slovenia Publishes Draft VAT Amendment for EU ViDA Reform

Slovenia’s Ministry of Finance has published a draft amendment to the VAT Act (ZDDV-1) to implement the EU VAT in the Digital Age (ViDA) reform.
The draft is still only a proposal; adoption is expected in Q4 2026, with entry into force in Q1 2027.
The changes are mainly VAT-related and focus on cross-border transactions, digital business models, and VAT simplification rather than introducing a new domestic fiscalization system.
From 1 January 2027, the first ViDA measures will bring technical clarifications to the OSS and IOSS schemes.
The 2027 rules also expand OSS in some areas, including certain B2C supplies in the electric vehicle charging sector.

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.