Slovenia Tax Agency Clarifies Special Taxation Arrangement for Non-residents Providing International Road Passenger Transport Services

The Slovenian Financial Administration Jan. 16 clarified the special taxation arrangement for non-residents providing occasional international road passenger transport services. The clarification explains: 1) that non-residents can use simplified process of registration, calculation, and payment of VAT under the arrangement; 2) that the international regular road passenger transport service providers can’t take benefit under the arrangement; 3) the terms of the arrangement usage for taxpayers and an obligation to register transportation prior to each transportation; 4) the tax period, special VAT statement along with its procedure of submission, correction and the required information in the special VAT statement; 5) the ...