On 6 September 2019, the Financial Administration released guidance clarifying the place of supply of digital services supplied by non-residents. According to the guidance, the place of supply of digital service is where the supplier is registered if the following conditions are met:
- The supplier does not have a permanent establishment in Slovenia
- The total value of services provided does not exceed 10 000 EUR
- The services are supplied to other EU Member States
If these requirements are met, the service provider can register under the MOSS arrangement or carry out a Domestic VAT registration in any of the EU member states.