E-communication with tax authorities in Slovenia dates back to 2006, when the “eDavki” platform (eTax in English) was introduced as the state’s tax e-platform. To provide relief for companies with a small volume of cross-border telecommunication services, broadcasting and electronic services, a threshold of EUR 10,000 has been introduced as of January 1, 2019, under which a service provider with a registered office or residence in Slovenia can use rules on the place of taxation in accordance with the Slovene VAT Act to supply services to users.
The taxpayer must submit to the tax authority a report on the total value of the telecommunication services, broadcasting and electronic services, including VAT, provided in the previous calendar year by each Member State. There must also be an electronic statement of eligibility for determining the place of taxation of those services by the provider by January 31 of the current year, in relation to the previous calendar year. The report and statement must be submitted electronically via eDavki (VAT-TBE form). Small taxpayers not registered for VAT purposes also have to submit the VAT-TBE form.
Effective date: 1 January 2019