The Law on Tax Certification of Receipts includes mandatory submission of receipts. The Parliamentary Committee on Finance recently reaffirmed this. Where are the justifications for forced receipt delivery again?
Mandatory receipt delivery in Slovenia? Everything leads back to that!
Public
Slovenia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
876
Content accuracy validation date:
27.02.2023
Content accuracy validation time:
16:56h
The mandatory delivery of receipts to consumers, which was previously in effect in Slovenia from January 2, 2016, until January 22, 2022, is once again created in the proposed amendment. A Value Added Tax (VAT) Law Amendment went into effect at that time. It states that the taxpayer must only provide the consumer with the receipt in paper form upon the consumer's request. The new plan states that failing to give the receipt to the consumer after it has been given to them will constitute a tax offense for which a fine will be assessed.
The plan not only calls for the mandatory transfer of receipts, but it also directs the consumers (service recipients) to take possession of and retain the given receipt as soon as they leave the taxpayer's business premises. They must transmit it for control purposes at the request of a designated person. A 40-euro fine is also set for the consumers in the event of a misdemeanor.
According to the government's proposal, the scale of the gray economy should be constrained by the mandatory supply of receipts. Additionally, they seek to provide the conditions for honest competition on the market, guarantee the equitable distribution of tax burdens among taxpayers, and maintain tax revenue.
It should also be more likely that the delivery of receipts will once again be required based on a comparison of data from the tax offices about the number of issued and approved receipts in 2019 and 2022. Data from the Ministry of Finance shows that there were fewer tax-approved receipts in 2022 than there were in 2019.
Other news from Slovenia
Holiday Store Hours in Slovenia
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
As the holiday season approaches, Slovenia's store opening hours will experience some changes. According to the Trade Act (ZT-1), most shops will be closed on Sundays and public holidays, including Christmas Day (December 25) and Independence and Unity Day (December 26). The last opportunity for holiday shopping will be on December 23 and 24, with stores reopening on December 27. Additionally, sho... Read more
Slovenia Launches New EDP-PO Form for Electronic Tax Authorizations
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
On December 2, 2024, a new eService has been launched in Slovenia's eTaxes platform, introducing the EDP-PO form (Application for External Authorization for an Authorized Person). This service facilitates external authorized persons to manage tax-related tasks on behalf of other taxpayers electronically. The main features of the EDP-PO Form are as follows: Purpose: The EDP-PO form allows author... Read more
Reminder: Slovenian 2025 VAT and Invoice Act Changes
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
The proposed amendments to Slovenia's Value Added Tax Act (ZDDV-1) aim to modernize and simplify the VAT system, with several key changes set to take effect on January 1, 2025. A public consultation was held until July 3, 2024. The amendments introduce the option for companies to form a VAT group, enabling multiple related entities to operate under a single VAT number. This will allow the group to... Read more
Reminder: Slovenia to Mandate Electronic Invoicing and Reporting for Businesses by June 2026 to Combat VAT Fraud
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Slovenia will mandate electronic invoicing (e-invoicing) and reporting (e-reporting) for B2B transactions by June 2026, aiming to combat VAT fraud and enhance tax compliance. Businesses must use specified formats, such as the national e-SLOG standard or EN 16931, and report invoice data to tax authorities within eight days. This initiative streamlines tax processes, reduces VAT evasion, and aligns... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Pošta Slovenije Launches MojaPošta Mobile App for Enhanced Package Management
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Pošta Slovenije has launched the MojaPošta mobile app, enabling users to track packages, receive status updates, and conveniently manage smartphone deliveries. With features like flexible delivery options, default collection points, and a simplified shipping process, the app aims to enhance user satisfaction and streamline parcel management. This innovation also benefits online merchants by reduci... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more