Slovenia Labor Ministry Clarifies Application of New VAT Rules for E-Commerce Under EU VAT Directive

The Slovenian Ministry of Labor, Family, Social Affairs and Equal Opportunities April 1 clarified the new VAT rules for e-commerce under the EU VAT directive. The clarification explains: 1) the new rules for distance sales of goods; 2) registration for the One-Stop-Shop (OSS); 3) the expansion of the Mini-One-Stop-Shop (MOSS) to an OSS for specified services; 4) the introduction of the Import One-Stop-Shop (IOSS) regime for goods shipped from non-EU countries; 5) the abolition of the VAT exemption for small shipments; 6) the simplified VAT rules for imports worth up to 150 euros (US$176); and 7) VAT on payments below ...