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.
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 The previous annual distance selling threshold of EUR 35,000 specific to Austria has been replaced by a unified EU threshold of EUR 10,000.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
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