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Slovenia Amends Value Added Tax Act Including Increased Registration Threshold, New VAT Scheme for Small Businesses, and New Group Rules

15 January 2025

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Approved Changes

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Slovenia

Slovenia published the Act on Amendments to the Value Added Tax Act in the Official Gazette on 10 December 2024. The measures include: An increase in the VAT registration threshold from annual turnover of EUR 50,000 to annual turnover of EUR 60,000; The transposition of Council Directive (EU) 2020/285 of 18 February 2020 for the introduction of the new VAT scheme for small businesses, allowing small businesses established in other EU Member States to benefit from a VAT exemption in Slovenia if annual turnover in the EU does not exceed EUR 100,000 and annual turnover in Slovenia does not exceed...