Slovenia Parliament Considers Bill to Extend VAT Reverse Charge Mechanism to Combat EU Intra-Community Fraud

The Slovenian Parliament Feb. 21 accepted for consideration Bill No. 54921-9/2022/1, to amend the VAT reverse charge mechanism to combat EU intra-community fraud under the EU VAT directive. The bill includes measures to: 1) extend the application period to Dec. 31, 2025, for the optional VAT reverse charge mechanism for supplies of specific goods and services subject to fraud; and 2) use the rapid reaction mechanism against VAT fraud until June 30. [Slovenia, Government Portal, 02/21/22]

Reference:
View Legislative History of Bill No. 54921-9/2022/1. View Bill No. 54921-9/2022/1.