Penalties may be applied for the following serious tax offences in Slovenia:
- Ìý
•ÌýÌýÌýÌý Failing to determine the VAT base in accordance with the Slovenian VAT Act.
- Ìý
•ÌýÌýÌýÌý Failing to submit the VAT return or failing to submit the VAT return correctly, failing to submit the VAT return within the statutory deadlines, or failing to indicate the required data in the VAT return.
- Ìý
•ÌýÌýÌýÌý Failing to pay VAT or failing to pay VAT within the statutory deadlines or in a prescribed manner.
- Ìý
•ÌýÌýÌýÌý Failing to comply with the obligation to notify FURS of the commencement, change or termination of their activity as a taxable person, or failing to submit an application for issuing the identification number for VAT purposes, failing to submit it within the statutory deadlines, failing to submit
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Web page updated on 17 Mar 2025 16:22