- From Jan. 1, 2026, financially, economically, and organizationally linked taxpayers or their PEs in Slovenia can register as a single VAT group.
- All group members must continuously meet the linking requirements; non-compliant members must withdraw.
- One member represents the group for all VAT obligations, with joint liability for VAT debts.
- Intra-group transactions are VAT-exempt; external transactions are subject to VAT.
- The group representative manages VAT returns, payments, and refunds; formal applications and documents are needed for group changes.
Source: news.bloombergtax.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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