Tax news - September 2024

Government approves proposals to change tax laws

Following a public hearing and inter-ministerial coordination, on 2 September the government approved the legislative proposal of amendments to the tax legislation, about which we were writing in our July edition. This means that the changes are likely to be finally approved by the National Assembly of the Republic of Slovenia towards the end of 2024, with entry into force on 1 January 2025.

Draft Law on the exchange of electronic invoices and other electronic documents (ZIERDED)

The draft Law on the exchange of electronic invoices and other electronic documents (ZIERDED), which regulates the exchange of e-invoices and their transmission for tax purposes, is currently in the inter-ministerial coordination phase.

The draft Law introduces the following key changes:

1.     Mandatory exchange of e-invoices

• As of 1 June 2026, business entities will be required to exchange e-invoices exclusively in their business-to-business relationships.
• Business entities will exchange e-invoices in the e-SLOG standard or other internationally accepted standards, if agreed between the issuer and the recipient.
• The exchange of e-invoices for business entities will take place through providers registered on the list of e-path providers, but the sender and the recipient may exchange e-invoices directly if agreed in advance.
• Businesses may not exchange e-invoices via e-mail.
• The purpose of the scheme is to reduce the administrative burden and material costs of manual invoice processing and to digitalize the bookkeeping system.

2.     Issuing e-invoices to consumers

• Businesses will be required to issue e-invoices to consumers, subject to prior agreement between the parties, whereby the consumer will be able to receive the invoices at his e-mail address.
• The consumer will have the right to request a paper invoice at any time.

3.     Transmission of e-invoices to the tax authority

• All e-invoices will have to be transmitted to the tax authority within 8 days of issue or receipt, which will be ensured by the sender, the recipient or their respective e-path providers.
• E-invoices will be transmitted to the tax authority in the form of an e-SLOG.
• If a business entity issues or receives an invoice from an entity outside Slovenia that is not an e-invoice, it will be required to provide the information to the tax authority within 8 days of issuing or receiving such invoice.

Higher subsidies for the purchase of electric vehicles for private individuals

On 23 August 2024, an amendment to the Call for proposals for the granting of non-repayable financial incentives to natural persons for electric vehicles was published, which we have already reported on in the last edition of our tax news. The amendment to the call for tenders changes the thresholds for the categories M1 and N1 of the vehicles eligible for the subsidy and the amount of the subsidy itself.

The amount of the grant (in euros including value added tax) for each vehicle will now be:

1.     New electric vehicle of category M1 (passenger-carrying vehicles with a maximum of eight seats in addition to the driver´s seat):

• With a total purchase value of up to 35.000 EUR, the subsidy is 7.200 EUR.
• With a total purchase value of 35.000 EUR to 45.000 EUR, the subsidy is 6.500 EUR (previously 4.500 EUR).
• With a total purchase value of 45.000 EUR to 65.000 EUR, the subsidy is 4.500 EUR.

2.     New electric vehicles of category N1 (vehicles for the transport of goods with a maximum mass not exceeding 3,5 tons):

• With a total purchase value of up to 45.000 EUR, the subsidy is 3.000 EUR.
• With a total purchase value of between 45.000 EUR and 65.000 EUR, the subsidy is 4.500 EUR.

3.     Used electric vehicles of categories M1 and N1:

• With a total purchase value of up to 45.000 EUR, the subsidy is 3.000 EUR.
• With a total purchase value of 45.000 EUR to 65.000 EUR, the subsidy is 2.000 EUR.