��ɫ��

Home / Tolley's EU and Global VAT /47 Slovenia /Penalties and interest (Slovenia) /Interest (Slovenia) / Amounts charged by FURS (Slovenia)

Amounts charged by FURS (Slovenia)

47 Slovenia

Amounts charged by FURS (Slovenia)

In addition to penalties, FURS may charge late payment interest on underpaid charged VAT or overclaimed deductible VAT. The interest is supposed to represent commercial restitution and should generally not be charged in situations where there is no net loss of VAT; however, in practice, FURS will charge interest, or at least has the legal grounds to do so.

Interest is normally charged where:

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Small business exemption (Bulgaria)

Small business exemption (Greece)

Administration (Belgium)

Appendix 3C: VAT zero rate (Belgium)

Time of supply – tax points (South Africa)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Margin schemes: second-hand goods, and global accounting (France)

Reverse charge VAT (Kenya)

Simplified invoices (Nepal)

Cash accounting (Greece)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Lithuania)

Appointing a fiscal representative (Mexico)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Time of supply – tax points (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Zero-rated supplies (Pakistan)

Bulgaria - VAT registration guide

��ɫ��