Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 85
Initiative accepted and completed: '2013-03-13'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-02-07'
Initiative published: '2013-02-07'
Initiative submitted: '2013-02-07'
Response from the competent authority: The proposer states that Slovenian farmers
  have been confronted with the announcement of a flat-rate allowance, namely that
  the return can only be given via eTaxes. He points out that many farmers do not
  yet have a computer and that most farmers have had to go to the Chamber of Agroforestry.
  He suggests that there should always be the possibility that this return could also
  be submitted by traditional mail.Our opinion on this proposal is as follows.In 2009,
  by adopting the Action Programme, the Government tasked all ministries with achieving
  the target of minus 25%, not only in the priority areas identified by the European
  Commission, but also in other areas of the work of individual ministries.The Government
  of the Republic of Slovenia has made a commitment to reduce administrative burdens
  by 25% by 2012, obliging each ministry to reduce the burden of regulation by 25%
  by 2012, according to the results of administrative burden measurement. In this
  context, after having been informed of the results of the measurements and having
  carefully considered the analyses carried out, the ministries were obliged to take
  an active approach to the implementation of the 3rd and 4th phases of the "minus
  25%" programme, i.e. they were required to collect and prepare simplification proposals
  and to incorporate them into amendments to laws or by-laws, with the aim of achieving
  a 25% reduction in administrative burdens, according to the measurements carried
  out.In order to safeguard the financial interests of the State in the field of VAT
  collection and to reduce the costs of VAT administration for both the tax administration
  and the taxable persons, it was necessary to amend those provisions of the law for
  which full automation of processes was envisaged. The proposed amendments to the
  VAT legislation have and will contribute to a large extent to the implementation
  of the above-mentioned measures taken by the Government. The amendments to the Law
  on Value Added Tax and the Rules on the Implementation of the Law on Value Added
  Tax have brought the Tax Administration closer to the objective of implementing
  one of the measures of the "OAO" and the "minus 25%" programmes based on the Decision
  of the Government of the Republic of Slovenia, i.e. to achieve greater efficiency
  in tax collection, better control over taxpayers and the creation of a better service
  for taxpayers in the field of value added tax.In order to ensure full automation
  of all VAT processes, it was necessary to provide in the law that documents be sent
  to the tax authority in electronic form, which consequently means easier implementation
  of VAT legislation for taxable persons and for the tax administration.In order to
  ensure full automation of VAT processes, the amendment of the VAT Act-1 and the
  Rules on the implementation of the VAT Act-1 proposed the submission of certain
  documents in electronic form, also for the calculation of the flat-rate compensation
  (Article 95 of the VAT Act-1).The proposed full automation of processes, together
  with the reorganisation of the tax administration, will mean a more efficient use
  of the available human resources of the Tax Administration of the Republic of Slovenia.The
  Tax Administration is aware that the first submission of returns or other tax forms
  that have to be submitted via eTaxes is administratively burdensome for the taxpayer,
  especially if he/she does not have a qualified digital certificate. In such a case,
  it is indeed necessary, as described by the proposer, to carry out an authorisation.
  However, from the moment of obtaining the qualified digital certificate and the
  first registration in eTaxes, or from the moment of the authorisation, dealing with
  the Tax Administration is infinitely faster and easier for the taxable person than
  the traditional written procedure. In this way, taxable persons can file returns,
  make applications, obtain targeted information on filing returns and other information
  related to the fulfilment of their tax obligations. It is therefore the opinion
  of the Tax Administration that the use of eTaxes for tax compliance is beneficial
  for both the Tax Administration and the taxable persons.
Text file: 85.txt
Title: Flat-rate compensation for farmers
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=85
