Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 249
Initiative accepted and completed: '2013-12-13'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-11-21'
Initiative published: '2013-11-21'
Initiative submitted: '2013-11-20'
Response from the competent authority: "Reply from the Ministry of Finance: We would\
  \ like to clarify that measures to combat the informal economy are one of the fundamental\
  \ priorities of the tax system, which aims to ensure voluntary tax compliance. In\
  \ the area of invoicing, transparency and traceability of financial transactions,\
  \ a number of measures have been taken to improve the recording of cash transactions,\
  \ as unrecorded cash transactions allow taxpayers to under-report the actual volume\
  \ of transactions. New measures to reduce the shadow economy are also under preparation.The\
  \ rules on invoicing are governed by the Value Added Tax Act (Official Gazette of\
  \ the RS No 13/11 - Official consolidated text, 18/11, 78/11, 38/12 and 83/12; hereinafter\
  \ - VAT Act) and the Regulation on the implementation of the Value Added Tax Act\
  \ (Official Gazette of the RS No 18/11..54/13; hereinafter - the Regulation), which\
  \ provide that every taxable person must issue an invoice for the supply of goods\
  \ or services. A taxable person under the VAT Act is any person who independently\
  \ carries out any economic activity, irrespective of the purpose or result of the\
  \ activity. Article 94 of the VAT Act provides for a special regime for small taxable\
  \ persons who are exempt from VAT but are obliged, pursuant to Article 141 of the\
  \ Regulation, to issue invoices which must contain at least the following information:\
  \ the date of issue, a serial number enabling the invoice to be identified, their\
  \ company name, registered office or place of residence, the selling price of the\
  \ goods or services (exclusive of VAT), and the total value of the goods or services\
  \ sold (exclusive of VAT).Pursuant to Article 81 of the VAT Act and Article 143\
  \ of the VAT Act, the taxable person is obliged to issue invoices which contain\
  \ at least the following information. Article 81 of the VAT Act and Article 81 of\
  \ the Regulations, an invoice is not required to be issued to a natural person who,\
  \ in the course of his primary agricultural and forestry activity, sells his own\
  \ produce from his primary activity directly to final consumers (e.g. direct sales\
  \ at home, door-to-door sales, market sales). The taxation of the income of these\
  \ persons is ensured on the basis of cadastral income and a flat-rate assessment\
  \ of income per hive, while the threshold and the VAT liability are determined according\
  \ to the flat-rate assessment of income, independently of the actual volume of taxable\
  \ turnover, so that the exemption does not jeopardise the control of the implementation\
  \ of the VAT Act. In order to prevent unrecorded cash transactions, the provisions\
  \ of the Tax Procedure Act (13/11 - Official Consolidated Text, 32/12 and 94/12;\
  \ hereinafter referred to as \"TAT-2\"), which provides in Article 38 that taxable\
  \ persons may not have or use computer programmes that allow any subsequent modification\
  \ of data without an audit trail, entered into force on 1 July 2013. The same applies\
  \ to manufacturers or suppliers of software and hardware, who may not allow taxable\
  \ persons to use software or equipment that allows subsequent modification of data\
  \ without keeping the original data. For tax offences related to electronic data\
  \ processing, the penalties are high: \u20AC3,000 to \u20AC10,000 for individuals,\
  \ \u20AC20,000 to \u20AC70,000 for sole traders and self-employed individuals, and\
  \ \u20AC50,000 to \u20AC150,000 for legal persons. If the legal entity is considered\
  \ a medium-sized or large company under the law governing companies, from \u20AC\
  70,000 to \u20AC250,000. The fines imposed on the persons responsible range from\
  \ \u20AC1,500 to \u20AC10,000. Changes to the tax regime have encouraged taxable\
  \ persons to use equipment that does not allow invoice data to be altered after\
  \ the fact without an audit trail. As the provisions of the ITA-2 do not apply to\
  \ taxable persons who write their invoices by hand, the possibility of limiting\
  \ the issue of hand-written invoices and making the use of cash registers or similar\
  \ invoicing equipment compulsory in all cases where providers of goods and services\
  \ are paid in cash is being explored. Tax control over the correct issue of invoices\
  \ is carried out by the Tax Administration of the Republic of Slovenia, which, in\
  \ cooperation with the Customs Administration of the Republic of Slovenia, has been\
  \ carrying out enhanced control over cash payments since 1 July 2013, for which\
  \ purpose data on invoices issued are also collected through: MMS messages of photographs\
  \ of invoices, collected invoices from employees of the Tax Administration of the\
  \ Republic of Slovenia and the Customs Administration of the Republic of Slovenia,\
  \ and inspections carried out by inspectors photographing invoices."
Text file: 249.txt
Title: Issuing invoices
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=249
