Time of supply – tax points (Slovenia)
The basic tax point for goods is the date that the goods were supplied and for service, it is the date that the services were performed.
If no invoice is issued in respect of the supply of goods or services, VAT must be accounted for on the last day of the month in which the goods were delivered or the services were performed.
Special tax
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Web page updated on 17 Mar 2025 16:28