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E-Commerce & B2C Services in Slovenia

If the VAT Act does not specifically exempt supplies of services presumed to be conducted in the territory of Slovenia based on the applicable place of supply rules, they are taxable.

Inbound B2B digital service supplies are treated similarly to other inbound service supplies when it comes to VAT. 

Read more about B2C services & E-Commerce in Slovenia in our comprehensive guide.

vat in slovenia

B2C Services in Slovenia

Time of Supply

In general, when a supply of services is performed, it becomes chargeable.

Place of Supply

The general rule for the place of supply of services provided to another taxable person (commonly known as B2B services) is that it is determined based on the location of the service recipient. In other words, the place where the recipient of the service is located is usually considered as the place of supply.

However, when the supplier is operating under the “business to customer” or “B2C” rules, it is presumed that the services are being provided to end consumers, who are not registered for VAT.

Digital Services

In the context of VAT, inbound B2B digital service supplies are treated in a similar manner to other inbound service supplies.

However, for telecommunications, broadcasting, and electronically delivered services provided to end customers in Slovenia (referred to as TBE services), there is a specific regulatory regime in place. The aim of this regime is to ensure that digital supplies are taxed based on the principle of destination, meaning they are taxed at the place of consumption.

To verify the customer’s place of residence and determine the correct tax rate that has been assessed and paid, it is necessary to obtain and retain two of the following pieces of information:

  • Billing address of the buyer.
  • IP address of the buyer’s Internet Protocol device.
  • Bank account information of the buyer.
  • Country code associated with the SIM card used by the buyer.
  • Location of the buyer’s fixed landline phone where the service is provided.

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E-Commerce in Slovenia

E-commerce traders operating in Slovenia, like in other EU countries, are obligated to register for VAT under the following circumstances:

 

  • When they surpass the EUR 10,000 threshold for intra-community distance sales and choose not to pay VAT in Slovenia through the One Stop Shop mechanism.
  • If they hold stock of goods in Slovenia and are required to report stock supply transactions.
In addition to VAT registration, e-traders must adhere to the following requirements in Slovenia:

 

  • Apply the applicable VAT rates in Slovenia, which include the standard rate of 22%, reduced rates 1 and 2 (10% and n/a, respectively), and n/a for specific cases.
  • Declare stock transfers involving storage platforms on marketplaces, as well as record stock supply transactions.
  • Fulfill their VAT compliance obligations in Slovenia by submitting periodic returns such as VAT returns, intrastat reports, and EC Sales Lists (ESL).

OSS / IOSS

Since July 1, 2021, new regulations have been implemented regarding the location of distance sales to non-taxable individuals from other EU Member States or third countries. Under these rules, most transactions are subject to taxation in the Member State where the products are consumed.

 

To simplify reporting and payment obligations for businesses, an optional system called the One Stop Shop (OSS) has been established within the EU. By opting for the OSS, businesses are no longer required to register for VAT in multiple Member States where they sell goods and services to disclose and pay VAT.

 

The OSS enables businesses to declare and pay VAT to a single Member State. It covers the supply of services to non-taxable individuals in a Member State where the provider is not established, as well as distance sales of goods within the EU and sales of goods from third countries to non-taxable individuals in the EU, for consignments valued at EUR 150 or less.

 

Using the OSS scheme allows businesses to register for VAT and submit VAT returns in a single Member State. It eliminates the need to track different distance selling thresholds in each country when dealing with customers across multiple countries. The previous annual distance selling threshold of EUR 35,000 specific to Austria has been replaced by a unified EU threshold of EUR 10,000.

 

GVC can help you with your OSS/IOSS requirements visit our dedicated service page Here for more information.

 

 

Last Updated: 22/12/2023

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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