Penalties (Slovenia)
The Slovenian VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system.
The penalties fall into three broad categories:
- Ìý
•ÌýÌýÌýÌý tax offences;
- Ìý
•ÌýÌýÌýÌý serious tax offences; and
- Ìý
•ÌýÌýÌýÌý particularly serious tax offences.
A fine expressed as a range may, by means of a decision issued in a fast-track procedure, also be imposed in an amount exceeding the minimum fine amount determined by the Slovenian VAT Act.
Tax offences (Slovenia)
Penalties may be applied for the following tax offences in Slovenia:
- Ìý
•ÌýÌýÌýÌý Failing to report on distance sales of goods, failing to report on deliveries of goods within
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Web page updated on 17 Mar 2025 16:38