Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 1041
Initiative accepted and completed: '2020-08-21'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2020-06-04'
Initiative published: '2020-06-04'
Initiative submitted: '2020-06-04'
Response from the competent authority: 'Reply from the Ministry of Finance:1. The
  Act on the Prevention of Late Payment (Official Journal of the Republic of Slovenia,
  No 57/12 and 61/20 - ZDLGPE; hereinafter: ZPreZP-1), which regulates measures to
  eliminate payment indiscipline, partially transposes into the legal order of the
  Republic of Slovenia the Directive 2011/7/EU of the European Parliament and of the
  Council of 16 February 2011 on combating late payment in commercial transactions
  (OJ 2011 L No 48, p. 1). The provisions of the Law on the Protection of Creditors
  and Default in Payment (ZPreZP-1) are primarily aimed at improving payment discipline
  and allowing creditors to be repaid as quickly as possible. At the same time, the
  principle of minimising the administrative and economic burden on the addressees
  of the obligation to enter obligations in the compulsory multilateral netting, which
  is carried out by the Agency of the Republic of Slovenia for Public Legal Records
  and Services (hereinafter: AJPES) on the basis of Article 26(1) of the Act. The
  direct designation of AJPES as the operator stems from the efforts to ensure that
  the introduction of mandatory multilateral netting does not bring undue advantage
  to the operator, that mandatory multilateral netting does not turn into a normal
  way of settling obligations and to ensure the smooth implementation of measures
  to combat insolvency.The MIPD-1, taking into account the principles of economy and
  proportionality, provides for an obligation for the debtor to declare a monetary
  obligation for which he is in arrears to be subject to compulsory multilateral netting
  in the month following the month in which the arrears were incurred. In the context
  of the exemptions provided for in Article 28(2) of the MPLA-1, it sets, inter alia,
  a threshold amount up to which the obligation does not have to be entered into set-off,
  thereby preventing the costs of entry and possible set-off from exceeding the benefits
  of set-off.We are aware that part of the economy is opposed to compulsory multilateral
  set-off. The current economic situation, which is at the same time linked to the
  consequences of the COVID-19 epidemic, has also led to the amendment of Article
  26(3) of the Law on the Provision of Additional Liquidity to the Economy to Mitigate
  the Consequences of the COVID-19 Epidemic (Official Gazette of the RS, No. The amendment
  to the ZPreZID-1, which would allow undertakings to close their low-delay mutual
  obligations more quickly and alleviate liquidity problems, was introduced in view
  of the expected increased liquidity crunch due to the winding-up or decline in the
  activities of undertakings. Thus, until the end of the calendar year 2020, the mandatory
  multilateral netting will be carried out twice a month, in accordance with the AJPES
  schedule as published on their website.As mandatory multilateral netting is carried
  out in the public interest of stabilising the economy, we consider that the initiative
  to abolish mandatory multilateral netting is not appropriate in the current economic
  situation, as abolishing mandatory netting or reformulating the provisions of the
  MPLA-1 for the purpose of introducing voluntary multilateral netting would not,
  at this point in time, pursue the objectives of the MPLA-1 or allow for the rapid
  closure of mutual obligations between undertakings.2 2.The Law on Tax Validation
  of Invoices (Official Journal of the Republic of Slovenia, No 57/15 and 69/17; hereinafter
  referred to as the "TAVRA") defines "payment in cash" as payment by means of banknotes
  and coins circulating as means of payment, payment cards, cheques and other means
  of payment other than direct credit to a transaction account opened with a payment
  service provider. An invoice in the case of cash transactions is any invoice issued
  for the supply of goods and services which is partly or wholly paid for in cash
  as defined in this way. The payment of invoices by card does, to a certain extent,
  allow for the traceability of payments made to financial service providers, but
  only in the event of subsequent checks by the Financial Administration of the Republic
  of Slovenia (''FURS''). However, the tax invoice validation system is designed in
  such a way as to allow for the systematic processing of data on invoices issued
  by taxable persons, in order to carry out analyses and to identify discrepancies
  and irregularities in the issuing of invoices, as well as for targeted controls
  based on risk analyses performed on the basis of the data thus obtained. Other countries
  which have introduced comparable systems of real-time tax invoice validation with
  data transmission to the tax authority also have comparable arrangements.Payment
  card payments are thus integrated into cash transactions, in particular for reasons
  of completeness of the coverage of the cashier''s turnover, uniform assignment of
  account numbers, control of card payments not sent to the taxable person''s registered
  TRR, the fact that the card payments are not sent to the taxable person''s registered
  TRR, the fact that POS terminals through which card payments are made are an integral
  part of the POS, the practice in other countries, and to ensure traceability of
  payments (card payments are recorded by banks only with the amounts of the payments
  and a limited name of the payment point; the data held by the payee''s bank cannot
  unambiguously identify the account to which a payment made by payment card relates;
  anonymous pre-paid cards allow anonymous payments and do not require the cardholder
  to have a bank account).The obligation to tax-validate invoices was introduced on
  1 January 2016 and at the time of its introduction, it represented a certain cost
  and administrative burden for businesses. At that time, the market had developed
  a diverse range of software and electronic devices for issuing tax-validated invoices
  which were easy to use, automated and did not require additional work or time from
  the person issuing the invoice. On the other hand, the data on invoices issued enable
  the tax authorities to monitor the business operations more effectively. Analysis
  of the impact of tax validation of invoices at the point of sale carried out for
  the year following the implementation of this measure, i.e. the year of the date
  of its introduction, i.e. 1 January 2007. For the above reasons, we do not support
  the initiative to abolish the tax validation of invoices or to change the definition
  of cash in the ZDavPR at the Ministry of Finance.3With regard to the proposal to
  abolish the obligation to send paper documents to all state authorities, if these
  can be sent via the own document in eTaxes or via an equivalent service of other
  portals, we would like to clarify that taxpayers are able to conduct electronic
  business with the FURS via the information system - the eTaxes web portal, which
  is intended only for electronic business of taxpayers in tax matters. eTaxes is
  a web portal that is designed for electronic business of taxpayers in tax matters.
  The Ministry of Public Administration further explains that for the purpose of electronic
  business with state authorities, the SPOT (eVem), Register of Business Entities
  (AJPES), etc. portals are also continuously improving their functionalities and
  adding new services to gradually move from paper-based to electronic business.'
Text file: 1041.txt
Title: De-bureaucratisation
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1041
