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VAT Rate 22% from July 1st 2013

VAT Rate in Slovenia will from 30.06.2013 on calculated and paid by the overall Rate of 22% (until now 20%) and the lowered rate of 9,5%.

If the delivery of goods or execution of service is carried out until 30.06.2013 and the receipt is issued until 20.07.2013, then the old VAT rate can be used.

If the delivery of goods or execution of service is carried out partly until 30.06.2013 and partly after 01.07.2013, then receipt is issued with new VAT rates.

For advance payments received before 1. July 2013 the VAT is calculated using the old rates.

Novelties of the turnover tax with Accession of Croatia to the European Union

The Croatian turnover tax number is recognised by its prefix HR followed by an 11-digit number concerns in the number composed of 11 digits and the prefix HR and is the principle therefore similar to that one in Slovenia.

A Slovenian company that wishes to acquire a Croatian turnover tax number must firstly obtain a Croatian tax number with the submission of the company’s establishment act, the filled in formulary zahtjev za određivanje i dodeljevanje OIB, and the copy of the passport. After the acquisition of the tax number, it is necessary for the acquisition of the turnover tax number to submit the formulary zahtjev za dodjelo PDV ident.broja to the central tax bureau in Zagreb.

When trading with Croatian companies we recommend you that you thoroughly check your business partner using the VIES system.

A purchase of good by a company registered for VAT purposes in Slovenia will determined as acquisition of goods within EU and not anymore as import of goods.

When a Slovenian company receives an advance payment before 01.07.2013 from a Croatian company for the goods delivered from Slovenia to Croatia after 01.07.2013 it is considered that the goods were delivered within EU and therefore in this case the advance don’t represent a taxable even or obligation to tax settlement.

The determining of place of delivery of goods (und thereby to which country the turnover tax belongs to) is dependent on reaching the value (border) limit, which was determined by Croatia at the value of 270.000 HRK (approximately 36.000 EUR).

For advance payments received before 1. July 2013 the VAT is calculated using the old rates.

News in Slovenian labour law

With 12.4.2013 a new employer-employee relationship law (ZDR-1, Official Gazette of RS 21/2013) is in force, which introduces no radical changes of currently valid labour law. Following "Slovene" specialities stay intact:

  • the half hour pause is still included in the 8 hour working time and is also paid,

  • in case of absence of an employee due to an illness or injury up to 30 working days is the employer obliged to pay him/her 80% of his salary,

  • the years of employment supplement in the height of 0,5% for every year of employment or in the height of the amount determined in the collective contract.

    Law of value added tax from 01.01.2013

    On 20.02.2013 an expert opinion of the Slovenian tax authority no. 420-750361/2012-2 was published, according to which it is considered for the goods purchased in other EU countriy, that the obligation to tax calculation and the right to deduct input tax occur at the same time, if the invoice is available.

    Deliveries of goods from Slovenia to another EU country require particular clauses on the invoice.

    When a service is done in Slovenia for taxpayer from another EU country, then goes the obligation to tax payment to the receiver of the goods and also on the invoice there should be a specific clause stated.

    Slovenian corporate profit tax law

    Corporate profit tax (CPT) in 2012 was 18%; due to the bad economic situation in Slovenia, the CIT will stay at 17% from 2013 on.

    Utilization of tax loss from 2013 is up to 50% of the tax base.

    Minimum gross wage in 2013 is 783,66 EUR.

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