The Slovenian VAT Authorities have announced that starting from the January 2024 period onwards, they will tighten their policy for the late submission of VAT declarations.

In the past, if a taxpayer failed to submit a VAT declaration on time, the Slovenian VAT Authorities would issue a letter requesting submission by a certain date without applying any penalty.

As per their new policy, they will no longer give an additional deadline for the fulfilment of the obligation to submit the VAT return,  and will apply a penalty for late filling if a VAT return is not filed by the official submission deadline. A penalty varying from EUR 400 to EUR 75,000 can be imposed on companies.