Each taxpayer will have an account connected to the tax authorities’ database including details about their registration status, account certification, applicable penalties and the possibility of issuing invoices.
Authorities around Europe are increasingly using technology to improve control witht increasing compliance costs for the taxpayer. Real time ledgers like in Spain or certified cash accounting devices like in Portugal, Czech Republic and France allow the relevant authorities to cross check all information in real time.
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From 1 July 2016, companies importing goods into Slovenia can defer the payment of import VAT until the VAT return is submitted. At that point, import VAT can be self-accounted as input and output VAT with the corresponding nil effect for the taxpayer. The condition is however that non-established companies registered directly must change their registration status to appoint a fiscal representative in Slovenia. This representative will be jointly and severally liable for any VAT due by the company. Further requirements may be published in the following months.
Import VAT is general paid upon importation....Read more
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Marosa provides a one-stop solution for VAT obligations in all European countries. We assist clients with a single point of contact that speaks their language and handles all VAT related issues with a standard and cost efficient approach.
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