Slovenia Tax Agency Clarifies VAT Treatment of Sale, Leaseback Transactions

The Slovenian Financial Administration Sept. 16 clarified the VAT treatment of sale and leaseback transactions. The clarification includes: 1) that an immediate sale and leaseback of property between the same parties constitutes a single financial transaction under specified conditions; 2) a VAT exemption applies for sale and leasebacks in a single financial transaction; 3) an 8.5 percent financial service tax applies on loans under a sale and leaseback transaction; and 4) FAQs explaining various aspects of VAT obligations for the sale and leaseback transactions. [Slovenia, Financial Administration, 09/16/21]

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