Slovenia Tax Agency Issued Updated Guidance on for Individuals Providing Occasional Short-Term Rental Accommodations

The Slovenian Financial Administration Jan. 16 issued updated guidance for individuals providing occasional short-term rental accommodations up to five months per calendar year, and offering up to 15 beds in one place. Topics covered include: 1) the requirement to pay the long-term care allowance, for individuals liable for paying the health contribution on activity carried out as a secondary occupation; 2) the 60,000 euro (US$70,370) threshold for obtaining a VAT identification number; 3) the obligation to start charging VAT in the month when annual domestic turnover exceeds 66,000 euros (US$77,407); 4) the requirement for customers renting rooms through online platforms ...