Slovenia Gazettes Amendments to Rules on Implementation of VAT Act

The Slovenian Official Gazette Dec. 24 published Regulation No. 3861, amending the Rules on the Implementation of the Value Added Tax Act. The regulation include measures: 1) expanding activity codes eligible for VAT exemptions, including construction project organization and post-construction cleaning; 2) revising VAT treatment for outpatient health and dental activities; 3) introducing provisions governing VAT groups, including identification, membership, invoicing requirements, group refunds, annual turnover rules, and documentation requirements; and 4) providing that if a taxpayer fails to submit the required VAT return and quarterly reports as per Council Directive 2006/112/EC, the tax authority must notify the taxpayer’s country ...