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
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917
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.
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