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.
Reminder: Slovenian 2025 VAT and Invoice Act Changes
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
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63
Content accuracy validation date:
13.12.2024
Content accuracy validation time:
11:00h
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 submit a consolidated VAT return, potentially optimizing tax compliance and reducing administrative costs.
The threshold for entering the VAT system will be raised from €50,000 to €60,000 in annual turnover. This change aims to relieve small businesses from the burden of VAT registration and compliance if their turnover remains below this new threshold. Additionally, small taxpayers will be able to conduct business within the EU without needing VAT identification or accounting up to a total revenue of €100,000.
A significant increase in the VAT rate for sugary drinks and energy drinks is proposed, raising it from 9.5% to 22%. This measure aligns with public health initiatives aimed at reducing sugar consumption.
The amendments propose limiting the transfer of VAT surpluses and the ability to claim refunds to a period of five years from the submission of the relevant VAT return. This aims to streamline processes and reduce administrative burdens.
To enhance efficiency, taxpayers will be required to send their received and issued invoices monthly to the Financial Administration of the Republic of Slovenia (FURS). FURS will then provide pre-filled VAT returns based on this data, simplifying the filing process for businesses.
These proposed amendments reflect Slovenia's commitment to modernizing its tax system and supporting small businesses while also addressing public health concerns through increased taxation on sugary products. If approved, these changes are expected to significantly impact how businesses operate within Slovenia's VAT framework starting in 2025.
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