- Slovenia’s FURS issued the 15th edition of its VAT rate guidance, clarifying application of existing VAT rules rather than changing rates or the VAT structure.
- The key update concerns public hygiene and waste-management services, aligning guidance with Article 59 of the implementing rules and confirming when the 9.5% reduced VAT rate applies.
- Qualifying activities include certain sewage/wastewater services (e.g., SKD E/37.00), collection and removal of non-hazardous waste, waste-disposal operations, and specified public-hygiene services.
- Packaging waste must be assessed based on the actual activity performed; waste collected for further processing or recycling does not automatically qualify for the reduced rate.
- Slovenia’s VAT rates remain unchanged: 22% standard, 9.5% reduced, and 5% special reduced rate.
Source: fiscal-requirements.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.
