On 1 July 2021 the provisions of Council Directive (EU) 2017/2455 dated 5 December 2017 will be transposed into Slovenian law, bringing changes mainly with regard to VAT on delivery of goods.
The VAT exemption for imports of consignments from countries outside the EU of small value, i.e. up to EUR 22, will be abolished. These shipments will be subject to VAT at the rate of each Member State. This eliminates the VAT exemption for shipments from countries outside the EU of all values.
Shipments up to the value of EUR 150 will continue to be exempt from customs duties after 1 July 2021, as will gifts worth up to EUR 45, which will also be exempt from VAT.
At the beginning of May, the Slovenian Government submitted a proposal for the Act Amending the Value Added Tax Act to the National Assembly, which has not yet been adopted.