Slovenia has ratified the Multilateral Competent Authority Agreement on the Automatic Exchange Regarding CRS Avoidance Arrangements and Opaque Offshore Structures (MDR MCAA) on 13 February 2025.

Signed on 9 November 2022, as published in Official Gazette No. 13/2025 on 28 February 2025.

Regulation No. 5 includes the agreement in English and Slovenian.

The regulation entered into force on 1 March 2025.

According to an announcement from the OECD dated 10 November 2022,  the MCAA agreement will allow jurisdictions to automatically exchange information collected by operators of digital platforms with respect to transactions and income realised by platform sellers in the sharing and gig economy and from the sale of goods through such platforms. The annual exchange of this information will assist tax administrations and taxpayers in ensuring the correct and efficient taxation of such income.