Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 650
Initiative accepted and completed: '2015-09-21'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-09-01'
Initiative published: '2015-09-01'
Initiative submitted: '2015-08-30'
Response from the competent authority: Response from the Ministry of Finance:The length
  of the tax period for VAT purposes is laid down in the Value Added Tax Act (Journal
  of Laws of 13/11 - UPB 86/14, hereinafter referred to as "VAT Act"). According to
  Article 89 of the VAT Act, the tax period is the calendar month. However, for a
  taxable person who in the preceding calendar year achieved taxable turnover of goods
  or services with a value of up to and including EUR 210 000, the tax period is the
  calendar quarter, unless he carries out intra-Union transactions and is obliged
  to submit a recapitulation report. Under the current regime, the Tax Administration
  centrally determines the three-month tax period at the beginning of the year for
  those taxpayers who meet the above-mentioned conditions set out in Article 89 of
  the VAT Act. This means that these processes are automated. This solution represents
  an administrative simplification both for the taxable persons, as they have lower
  costs and less administrative burden to comply with their tax obligations, and for
  the tax administration.
Text file: 650.txt
Title: Method of payment of VAT
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=650
