I propose that the Government introduces an exemption from the Financial Services Tax for taxable persons with an annual turnover of less than €50,000!
In 2012, Slovenia introduced the Financial Services Tax Act (FSTA), which we have been enthusiastically paying for the past five years.
To compensate for the reduction in the Slovenian budget's revenue due to the end of the tax on banks' balance sheets at the end of 2014, the government further increased the 2015 tax rate from 6.5% to 8.5%.
This tax may not be difficult for banks and leasing companies to pay, but it is not a small cost for us - small insurance agents.
We have to pay the 8.5% of our gross business income every month and pay it to the "common good". We cannot offset the cost of this tax against anything (e.g. VAT, excise duties, etc.), so for all the business expenses we incur, we also pay VAT entirely on our own account, just like the DFS.
Article 94 of the VAT Act-1 provides for a special regime for small taxable persons - those who do not exceed an annual turnover of EUR 50,000 are exempted from charging tax. EXEMPTED!!!
That a similar arrangement does not exist in the FATF seems to me to be unfair and unconstitutional....
As there is no indication that the RS will abolish the DTT, I suggest the government to amend the ZDFS in a way that it allows taxpayers to be treated on an equal footing with taxpayers under the VAT Act, i.e. to exempt us - small taxpayers for DTT, who generate less than 50.000 EUR turnover per year, from paying the DTT altogether!