Slovenia Allows VAT Group Formation for Connected Taxable Persons Starting January 1, 2026

• VAT groups can be formed starting January 1, 2026
• Two or more taxable persons in Slovenia can act as a single taxable person if they are financially, economically, and organizationally connected
• Transactions between group members will not be subject to VAT
• The group will have one tax number and one VAT ID number
• Individual members’ tax and VAT ID numbers will become invalid upon joining the group
• The group will submit one joint VAT return
• A group representative will communicate with the Financial Administration

Source: taxand.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.

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