E-communication with tax authorities in Slovenia dates back to 2006, when the “eDavki” platform (eTax in English) was introduced as the state’s tax e-platform. Since then it has been the main communication platform between taxpayers and the state. It is free and easy to use.
Initially, you could only submit the most common and simple tax forms, such as VAT reports. Over time the platform has developed significantly, and nowadays all communications with the tax authorities can be handled via this platform. Last year the mobile version of eDavki for natural persons was introduced, reminding them of their tax due. The eDavki platform is a secure online electronic service equivalent to a paper-based framework.
For corporate taxpayers, use of the eDavki platform is obligatory since many forms and reports can only be submitted electronically. The tax administration also only delivers tax decisions for corporate taxpayers online via the eDavki platform. Such tax decisions are deemed delivered to the taxpayer after 15 days when they are uploaded to the eDavki platform, if they were not signed and delivered before. Even if a corporate taxpayer, such as a company or entrepreneur, has no access to the eDavki platform, the deadlines for any appeals still run and this can result in significant problems.
The platform enables many taxpayers to enjoy paperless communication and essentially to fulfil tax obligations from anywhere in the world. The eDavki advantages are:
The only requirement for using the free e-Davki platform is a special e-certificate SIGEN-CA issued by the Ministry of Internal Affairs, or any other e-certificate issued by a Slovenian bank or the Slovenian post office.
Electronic commerce via eDavki does not create new liabilities for taxpayers, it enables existing tax liabilities (mainly submission of documents) to be fulfilled in an easier and more convenient way.
The Finance Committee of the Slovenian Parliament made a proposal at their meeting in June to introduce a tax on digital services by autumn 2020. The Ministry of the Finance is obliged to prepare a draft of the Digital Tax Act by April 2020.
To provide relief for companies with a small volume of cross-border telecommunication services, broadcasting and electronic services, a threshold of EUR 10,000 has been introduced as of 1 January 2019, under which a service provider with a registered office or residence in Slovenia can use rules on the place of taxation in accordance with the Slovene VAT Act to supply services to users.
If a taxpayer decides to apply the rules on the place of supply of services in accordance with the principle of the Member State of consumption, he must indicate in the registration form for the special arrangement (EU-M1SS-Reg form) that he has decided for voluntary inclusion.
The taxpayer must submit to the tax authority a report on the total value of the telecommunication services, broadcasting and electronic services, including VAT, provided in the previous calendar year by each Member State. There must also be an electronic statement of eligibility for determining the place of taxation of those services by the provider by 31 January of the current year, in relation to the previous calendar year. The report and statement must be submitted electronically via eDavki (VAT-TBE form). Small taxpayers not registered for VAT purposes also have to submit the VAT-TBE form.
Author: Mateja Babič
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