Explanations on the amendment to ZDDV-1m (Official Gazette of the Republic of Slovenia, No. 3/22) and amendments to the Rules on the Implementation of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 16/22)
In the Official Gazette of the RS no. 3/22 , the Act Amending the Value Added Tax Act – ZDDV-1M was published, which transposes into the legal order of the Republic of Slovenia:
- EU Council Directive 2017/2455 on certain VAT obligations applicable to the provision of services and distance selling of goods,
- the fourth paragraph of Article 36.a of the EU Consciousness Directive 2018/1910 concerning the harmonization and simplification of certain rules of the VAT system for the taxation of trade between Member States, concerning the rules on successive supplies introduced from 1 January 2020,
- EU Council Directive 2019/1995 on provisions relating to the distance selling of goods and certain domestic supplies of goods, amending certain provisions of EU Council Directive 2017/2455,
- EU Council Directive 2019/2235 on exemptions for the armed forces of the Member States participating in activities under the Common Security and Defense Policy (CSDP) through defense efforts within the Union and
- EU Council Directive 2021/1159 on temporary exemptions for imports and certain supplies in response to the COVID-19 pandemic.
Source: Racunovodja
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