Slovenia Amends VAT Rules
Slovenia recently amended its value-added tax law to reflect changes to European Union VAT rules, according to a Jan. 15 KPMG post. The changes include new forms for VAT returns and a reduced 5 percent VAT rate on books, newspapers…
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and other periodicals. The changes also include revised penalties for violations of VAT rules and new conditions for VAT exemptions on the “intra-Community” supply of goods. The amendments follow sweeping changes to the EU’s VAT system to simplify trade and tax measures between EU member states (see 1912230057).