Contributions and Interviews

Changes of Slovenian tax legislation – update

27. 07. 2021

mag. Janja Ovsenik

mag. Janja Ovsenik


In May this year, we informed you regarding proposed amendments to tax legislation concerning corporate income tax, personal income tax and VAT. While the proposals on amendments of personal income tax law and corporate income tax law are still pending, the amendment to the Value Added Tax Act was rejected.

Ministry of Finance has prepared a new proposal for an amendment of the Value Added Tax Act, which would be effective with 1 January 2022 and maintains previously proposed solutions such as the abolition of the threshold for the mandatory entry of farmers into the VAT system as well as the issuance of invoice to the customer in paper form only at his request.

There is also a proposal of an exception to the limitation of the right to deduct VAT on the purchase of motor vehicles (personal motor vehicles, motorbikes, bikes and similar vehicles with motor assistance) for business use, which are carbon dioxide-free and their value, with the tax and other charges included, does not exceed EUR 80,000.

In addition, a taxable person not established in Slovenia would no longer have to be identified for VAT purposes if it supplies taxable supplies of goods and services only to taxable persons and not to final consumers.

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