Slovenia: VAT amendments effective in 2022

Amendments to the value added tax law effective 22 January 2022

Amendments to the value added tax law effective 22 January 2022

Amendments to the value added tax (VAT) law (ZDDV-1M)—published in the official journal in January 2022 and generally effective 22 January 2022—include:

  • Provisions that transform into Slovene law the EU Directives on the supply of services and remote (distance) sales of goods under the “special arrangement one stop shop” (OSS)
  • A right to deduct VAT incurred on the purchase of electric passenger vehicles
  • A rule concerning the VAT identification of persons “without a seat” in Slovenia
  • A provision on the right to deduct VAT in the period in which VAT is chargeable
  • A provision that a paper invoice for the supply of goods and services is required only if requested by the customer
  • A simplified VAT system for farmers
  • Measures regarding attachments for VAT returns (including VAT ledgers)

Read a February 2022 report [PDF 190 KB] prepared by the KPMG member firm in Slovenia 


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