Slovenia: Parliament takes action to combat VAT fraud in Digital Age with proposed amendments to EU VAT Directive

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Overview of Proposed EU VAT Amendments

On March 3, the Slovenian Parliament agreed to consider Bill No. 54921-12/2023/1, which seeks Slovenia’s support for proposed amendments to the EU VAT Directive 2006/112/EC. These amendments aim to combat VAT fraud and modernize tax regulations for the digital age.


Measures to Combat VAT Fraud

The proposed amendments include several measures to combat VAT fraud, including the introduction of a real-time digital reporting system, effective January 1, 2028, which includes e-invoicing. Additionally, VAT rules for passenger transport and short-term accommodation platforms will be updated, and a single VAT registration system will be implemented throughout the EU.


Clarification of Taxation Threshold for Cross-border Supplies

To prevent VAT fraud in cross-border and intra-EU supplies of goods, the proposed amendments include a clarification of the taxation threshold in the supplier’s home country. This change will take effect on January 1, 2024, and will apply specifically to transactions exceeding 10,000 euros.


Reverse Charge Mechanism and One-Stop Import Arrangements

Under the proposed amendments, the reverse charge mechanism on domestic business-to-business supplies will also be required, along with the use of one-stop import arrangements.


The proposed changes will be carefully reviewed and considered before any final decisions are made. By updating tax regulations and implementing measures to combat VAT fraud, the EU aims to create a fair and modern tax system for all.



Source: vlada.si

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