Slovenia has enacted a bill amending its VAT Law on 12 December 2024. This legislation aligns the amended VAT law with two key EU directives: Council Directive (EU) 2020/285, which introduces special provisions for small enterprises, and the Amending Directive to the VAT Directive (2022/542), addressing VAT rates.

The amendments took effect on 11 December 2024 and will be applicable starting 1 January 2025.

Earlier, Slovenia’s Ministry of Finance announced the Draft Bill on Amendments to the Value Added Tax Act on 6 June 2024.

The bill raises the VAT registration threshold from EUR 50,000 to EUR 60,000 in accordance with the Council Directive (EU) 2020/285 to allow small businesses in other EU Member States a VAT exemption if their EU turnover is under EUR 100,000 and remains below Slovenia’s threshold, and introducing new rules for forming VAT groups.