Slovenia Tax Agency Explains VAT on Delivery Services for Online, Distance Sale of Goods

The Slovenian Financial Administration May 31 explained VAT for the online sale of goods and distance deliveries to other EU member countries. The explanation includes: 1) a clarification on when delivery costs are considered a single transaction with goods sold online, or at a distance to taxpayers in the seller’s country of residence or another member country; 2) that delivery costs aren’t considered a separate transaction merely because a customer has a choice in delivery methods; 3) that delivery costs that are ancillary to exempt services are treated the same way as supplies and considered exempt; 4) that VAT should ...