Slovénie
Afficher les mises à jour
Afficher les mises à jour
Récapitulatif
La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.
La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.
Mises à jour
04.06.23
|02.04.22
|Slovenia is extending the circumstances under which the reverse charge must be used. From 22nd January 2022, non-established companies will no longer have to charge VAT on their domestic B2B transactions in Slovenia- assuming that conditions are met for the reverse charge. The customer must be a taxable person with a VAT number in Slovenia.
This will mean some companies will avoid VAT registration in Slovenia altogether- this will be particularly advantageous if they have minimal transactions undertaken in Slovenia. Non-established companies will potentially benefit from less administrative tax burdens as a result of the measure.
01.04.22
|Slovenia is very close to introducing mandatory B2B e-invoicing. A draft law was presented to the Ministry of Finance in June 2021. This draft law is currently awaiting approval in the Slovenian Parliament, and Tungsten is monitoring developments.