Slovenia proposes VAT Act changes for EU VAT in the Digital Age

If you sell across EU borders, use an online marketplace, or rely on a special VAT scheme, a Slovenian draft matters to you. The Ministry of Finance has proposed amendments to the Value Added Tax Act (ZDDV-1) that implement Council Directive (EU) 2025/516, the VAT in the Digital Age (ViDA) directive. The draft is on e-Uprava as file 2026-1611-0057, and the text is dated 16 June 2026.

The draft is not law yet. Nothing below applies until it is adopted and published.

When the changes apply

• From 1 January 2027: the provisions that implement Article 2 of the directive. These include the rules for platforms acting as deemed suppliers, and a temporary rule that treats some gas, electricity, and heating or cooling supplies as distance sales until 30 June 2028.
• From 1 July 2028: a simplified VAT treatment for transfers of a business's own goods to another member state becomes optional. Until 30 June 2028, call-off stock arrangements can still be used.
• From 1 July 2029: the call-off stock arrangement ends, along with the related record-keeping and reporting duties.

The draft also extends the reverse charge for greenhouse gas emission allowances from 31 December 2026 to 31 December 2028. That change applies only once the EU amends the VAT Directive to allow it.

What the draft does not change

The changes are to cross-border, platform, and special-scheme rules. The draft text does not add e-invoicing or fiscalization requirements for domestic invoices.

What to do now

• Read the draft text on e-Uprava. The government timetable targets adoption in the fourth quarter of 2026 and entry into force in the first quarter of 2027. Dates can still move.
• Check your cross-border sales. If you sell to customers in other EU countries, or sell through a marketplace, review your VAT treatment before 1 January 2027. If you are not sure how reverse charge applies to your sales, start with what the reverse-charge mechanism is.
• Test in the sandbox. To see how your current integration handles cross-border invoices, try it in the sandbox before the rules apply.