- Slovenia’s VAT Act is being updated to align with the EU VAT in the Digital Age directive (Directive (EU) 2025/516), including changes to special OSS rules and the removal of the call-off stock special regime.
- For online marketplaces/platforms and similar electronic interfaces, where a non-EU seller makes an intra-EU supply to a non-taxable person (or certain non-taxable legal persons), the platform is deemed to have received and supplied the goods itself.
- The call-off stock-related option in Article 9a is extended through 30 June 2028.
- The chapter heading and rules on the threshold/special regime for certain goods and services are revised, including a clarified cross-border movement rule and an advance notification requirement when opting for the special treatment.
- Taxpayers using the relevant special OSS regime are deemed to have exercised the above option, so the place-of-supply rules apply accordingly for goods under Article 20(3)(a) and services under Article 30c(1).
Source: e-uprava.gov.si
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.
