Does Slovenia apply the EU VAT rules for ESS?

Slovenia applies the harmonized EU VAT rules for ESS. For B2B supplies of such services, the general place of supply rule for services has to be taken into consideration. For B2C supplies, the EU ESS rules should apply to foreign companies selling to Slovenian consumers.

Are digital services VAT regulated in Slovenia?

Digital Services in the European Union (EU) are often referred to as electronically supplied services (ESS). Slovenia applies the harmonized EU VAT rules for ESS. For B2B supplies of such services, the general place of supply rule for services has to be taken into consideration.

What are the EU ESS rules for B2C supplies?

For B2C supplies, the EU ESS rules should apply to foreign companies selling to Slovenian consumers. Under the EU’s B2C ESS rules, until the sales value reaches EUR 10,000 (including distance sales of goods), the seller can charge VAT where it is resident.

How are single permits issued in Slovenia?

Single permits are issued by the administrative unit (“Upravna enota”) with the consent of the Employment Service of Slovenia (“ESS”) on the basis of the Employment, Self-employment, and Work of Foreigners Act and corresponding regulation.

Can a B2C seller charge VAT in Slovenia?

Under the EU’s B2C ESS rules, until the sales value reaches EUR 10,000 (including distance sales of goods), the seller can charge VAT where it is resident. Once the sales exceed the threshold, the seller should register for VAT in Slovenia, or it can choose to account for the VAT under the EU’s One Stop Shop (OSS) regime.

Does Slovenia offer simplified VAT returns?

“Davek na dodano vrednost” (DDV) Slovenia does not provide simplified VAT returns for VAT-registered non-resident taxpayers supplying qualifying electronically supplied services. Instead, they can avoid VAT registration in Slovenia and use the EU One-Stop Shop (OSS) return. Penalties in case of late filings or misdeclarations