As of 1 July 2026 the Slovenian Tax Administration has implemented amendments to national VAT legislation transposing EU Directive 2019/1945 on the taxation of the digital economy. The amendments target non-resident service providers earning income through online platforms operating in Slovenia such as Booking.com by mandating that platform operators withhold and remit value added tax on their behalf. This measure aims to close the VAT gap ensure a level playing field for domestic suppliers and enhance tax compliance in the rapidly expanding digital services sector. The regulation applies to all digital intermediaries facilitating bookings reservations and similar transactions requiring them to verify the tax status of providers and maintain comprehensive transaction records.
Key Takeaways
- Digital Platform Withholding Duty Online marketplaces are now legally obligated to collect and remit Slovenian VAT on transactions involving non-resident providers shifting the primary compliance responsibility from the seller to the platform.
- Registration and Representation Timeline Non-resident providers must appoint a local tax representative or complete VAT registration within 30 days of platform notification; failure to comply results in the platform assuming full liability for unpaid VAT.
- Record Keeping and Audit Provisions Detailed transaction records must be retained for a minimum of five years aligning with standard VAT audit practices and enabling retrospective verification of compliance by tax authorities.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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