The Slovenian Financial Administration issued a correction of previously issued explanation (from 2014) on VAT treatment of termination of financial leasing contracts:
According to the new explanation, if the financial leasing contract is terminated (regardless of whether the leased asset is returned or not), the value of non-due installments until the termination of the contract is subject to VAT (https://bit.ly/3peHfMn).
Source Leitner
Latest Posts in "Slovenia"
- FURS Urges Submission of January 2026 VAT Records; Electronic Filing Required from July 2025
- Overview of VAT Records Submission Status and Reconciliation with VAT Return on eDavki
- Stricter Penalties for Failure to Submit VAT Records in Slovenia from July 2025
- Extended Use of the Domestic Reverse Charge for Construction‑Related Services
- Notice of VAT Period Change: Central Adjustment from 6 to 7 February 2026
