Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 562
Initiative accepted and completed: '2015-06-18'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-05-20'
Initiative published: '2015-05-20'
Initiative submitted: '2015-05-12'
Response from the competent authority: 'Ministry of Finance''s response:According
  to the draft VAT Act, cash payments include all payments that are not made as a
  transfer from the payer''s transaction account to the supplier''s transaction account
  and include (banknotes and coins, debit and credit cards, cheques, virtual currencies,
  etc.)Payments received by the supplier in the form of banknotes and coins, virtual
  currencies not credited to a business bank account or in the form of a credit card
  transfer are the most problematic in terms of the potential for concealment of the
  turnover generated in cash transactions. The broad definition of cash payments in
  the Tax Invoice Certification Act is intended to cover all forms of payments made
  in the context of cash transactions, with the aim of standardising the procedures
  and information required on the invoice regardless of the method of payment.PayPal
  is a foreign provider of online payment services that provides services directly
  in Slovenia and is notified by the Bank of Slovenia. PayPal is a foreign provider
  of online payment services that provides services in Slovenia directly and is notified
  by the Bank of Slovenia. Therefore, in the case of payment of invoices via PayPal,
  the same interpretation and application of the draft law applies as to all other
  payment service providers in Slovenia, namely: if the payment in any form of cash
  is not made directly with the supplier but through the intermediary of a payment
  service provider, the payment is not considered as cash and the obligation to validate
  invoices under the ZDavPR does not apply.'
Text file: 562.txt
Title: The problem with the Tax Clearance of Accounts Act
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=562
