Changes in VAT legislation in Slovenia from 1 January 2015 Slovenia introduced changes into its VAT Act starting with 1 January 2015. The main changes are the following: 1. Customs and Tax Authorities have been merged into Financial Authority, hence in VAT legislation both authorities are stated as Tax Authority. TAX 10 December 2014 Contact us: Nada Drobnič Tax Partner [email protected] 2. French Mayotte has the status of the third territory (it is inside the customs union, however, no EU VAT system applies). Andreja Kostelec Assistant Manager 3. Telecommunication, TV and radio broadcasting and electronic services rendered to non-taxable persons (B2C): are taxed at the place of the customer, possibility of using the special arrangement “mini one stop shop – MOSS” (mini-VEM in Slovene language) for taxable persons who perform only these services with the seat in third countries or in EU member state. Users of MOSS system are required to submit, by electronic means, a mini One Stop Shop VAT return for each calendar quarter, within 20 days of the end of the period covered by the return; the same applies for 'nil returns'. if the customer does not provide its VAT identification number to its business partner, it is assumed that it is the end customer, i.e. nontaxable person (B2C). if the above mentioned digital services are charged between taxable persons (B2B) general rule for determination of place of services applies (taxable at the place of the subscriber of services). 4. VAT refund request filed by taxable persons from EU member states: obligation to electronically enclose all copies of invoices and import declaration with the tax base higher than 1.000 EUR and all copies of invoices for fuel with the tax base higher than 250 EUR, Tax Authority will send electronic notifications only to the email address, stated in the VAT refund request (the assumption of delivery is 15 days from the date the notification was sent). 5. Foreign NON-EU business that conduct only business in telecommunication, TV and radio broadcasting, electronic services and occasional international transport, rendered to non-taxable persons, are not obliged to appoint a tax representative. 6. Simplification for occasional international transport of passengers by taxable person established outside of Slovenia with vehicles that are not registered in Slovenia (applicable from 1 April 2015): obligatory registration for VAT purposes in Slovenia (the application for VAT registration can be submitted electronically from 1 March 2015 onwards), submission of annual report (form DDV-O-OP), [email protected] KPMG poslovno svetovanje, d.o.o. Železna cesta 8a 1000 Ljubljana Tel: +386 1 4201 180 Fax: +386 1 4201 158 KPMG SI intranet - deduction of input VAT is not permitted, electronic notification to Slovenian Tax Authority before performing the occasional transport of passengers. 7. Additional penalty provisions for tax offences and serious tax offences with regard to the telecommunication, TV and radio broadcasting and electronic services as well as to occasional international transport of passengers. 8. Prolonged internal reverse charge mechanism for trading with coupons of CO2 until 31 December 2018. Nada Drobnič Tax Partner [email protected] KPMG poslovno svetovanje, d.o.o., Železna cesta 8a, Ljubljana, Slovenija © 2014 KPMG Slovenija, d.o.o., KPMG poslovno svetovanje, d.o.o., and KPMG računovodske storitve d.o.o., Slovenian limited liability companies and member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity.