Slovenia Tax Agency Posts Guidance on VAT Groups

The Slovenian Financial Administration Dec. 17 issued guidance on VAT groups, effective Jan. 1, 2026. The guidance includes that: 1) two or more taxpayers in Slovenia, or their permanent establishment (PE), who are financially, economically, and organizationally linked, may register as a single VAT group; 2) all VAT group members must continuously satisfy the financial, economic, and organizational link requirements, and if any of these conditions are no longer met, the affected member must withdraw from the group; 3) the VAT group is represented by one member, who fulfills all VAT obligations, and all members are jointly liable for VAT ...