Slovenian VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 47B).
The supply of these specific goods and services will be exempt from VAT when it is carried out by persons other than bodies governed by public law, provided that in each individual case one or more of the following conditions are met:
- Ìý
•ÌýÌýÌýÌý The persons do not aim to make a profit, and any profits nevertheless arising will not be distributed but will be assigned to the continuance or improvement of the services supplied.
- Ìý
•ÌýÌýÌýÌý The supplies will be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest,
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