Slovenia has proposed amendments to its Value Added Tax Act to implement key VAT in the Digital Age measures, including expanded deemed supplier rules for digital platforms, changes to One Stop Shop schemes, the repeal of call-off stock simplification, and revised VAT refund procedures, with implementation beginning on 1 January 2027.
Slovenia’s Ministry of Finance has published a draft law proposing amendments to the Value Added Tax Act to transpose certain measures of the VAT in the Digital Age (ViDA) package, in line with Council Directive (EU) 2025/516. The provisions are set to take effect on 1 January 2027, with specific transition schedules extending through 1 July 2029.
The key amendments to the Slovenian Value Added Tax Act are as follows:
Expansion of the deemed supplier rule for digital platforms
Under amended Article 6. a, electronic interfaces (online marketplaces, platforms, and portals) acting as facilitators are treated as deemed suppliers. This rule expands beyond B2C sales to include intra-Community supplies made to non-taxable legal entities (e.g., public authorities) and exempt taxable persons (such as small businesses or farmers under flat-rate schemes) whose acquisitions do not exceed the EUR 10,000 threshold.
One Stop Shop (OSS/VEM) modifications
- Energy supplies: Cross-border supplies of natural gas, electricity, and heating or cooling through distribution networks are temporarily classified as distance sales eligible for the Union OSS scheme through June 30, 2028. This removes the need for energy suppliers with charging stations or grid deliveries to register for VAT across multiple Member States.
- Non-Union OSS scope: The non-Union OSS scheme (Article 124) is expanded to cover B2C services supplied by non-EU businesses regardless of whether the customer resides or is established in the EU.
Repeal of call-off stock simplification
The existing call-off stock regime under Article 9.a will be phased out and fully repealed:
- 30 June 2028: Final date to initiate new call-off stock arrangements.
- 30 June 2029: End of the 12-month transition window for existing arrangements.
- 1 July 2029: Complete repeal of Article 9. a. Any goods remaining in call-off stock on this date will be deemed an intra-Community transfer under Article 9.
Distance sales calculation and input VAT refunds
- Threshold calculation: The calculation for the EUR 10,000 threshold for distance sales strictly includes goods dispatched from the Member State of establishment, excluding stock dispatched from other Member States. Taxpayers exercising the option to apply standard place-of-supply rules must maintain that election for the current and following calendar year.
- Input VAT recovery: Non-EU businesses registered under OSS regimes can recover Slovenian input VAT via the special VAT refund procedure under Article 74.i without being subject to standard deduction limits or reciprocity requirements.
Reverse charge for greenhouse gas emission allowances
The optional reverse-charge mechanism (RCM) for transfers of greenhouse gas emission allowances is extended through 31 December 2028, subject to the final EU directive adoption.
