Slovenia Tax Agency Issues Guidance on VAT Identification Obligations

The Slovenian Financial Administration Jan. 15 issued guidance on VAT identification obligations. Topics covered include: 1) specific conditions for a taxpayer to be subject to VAT; 2) that the appointment of a tax representative isn’t mandatory for taxpayers established in another Member State; 3) procedures for issuing VAT identification numbers; 4) information on VAT identification for taxpayers established in Slovenia, including specific VAT exemptions and identification obligations; 5) a list of taxpayers who aren’t subject to VAT identification, including, but not limited to, specified farming households and certain taxpayers not established in Slovenia; and 6) questions and answers on VAT ...