- Slovenia will implement VAT grouping from January 2026
- VAT grouping aims to reduce administrative friction and streamline compliance
- A VAT group is treated as a single taxable person for VAT purposes
- At least two entities in Slovenia can form a VAT group if they meet financial, economic, and organisational links
- Entities in insolvency or winding-up procedures cannot join
- All links must be maintained continuously
- The group must exist for at least 36 months
- Intra-group supplies are ignored for VAT purposes
- Challenges include monitoring links, coordinated reporting, and tax authority scrutiny
- Further guidance is expected from the Financial Administration of Slovenia before 2026
Source: fintua.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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