Businesses registered for VAT in Slovenia must, in most cases, account for VAT according to dates of supply of goods and services rather than payment dates.
A taxable person with a VAT-exclusive taxable turnover of less than €400,000 in the previous 12 months and who does not expect their turnover to exceed this limit in the next 12 months can, under certain conditions, charge and pay VAT on a cash basis. For related companies, the turnover threshold applies to the whole group.
VAT due on sales is only accounted for when payment is
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Web page updated on 17 Mar 2025 17:05