Slovenia’s Financial Administration clarified VAT for online sales and long-distance shipments toward other EU members.
- Confirmation on when shipping charges are considered part of a single transaction with online stores, or at a distance to taxpayers in the trader’s country of residence, or another member nation
- The transportation charges are not recognized as a separate transaction because a consumer has the option of delivery choices.
- A buyer has a choice of delivery services; transport fees are not classified as a separate purchase.
- VAT should be declared and collected by the seller for goods carried. The buyer is accountable when products or services are immediately available to the customer after purchasing.
- Statement on courier service VAT rates
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