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Published: September 27, 2019

Slovenia: The Place of Supply of Digital Services

On 6 September 2019, the Financial Administration released guidance clarifying the place of supply of digital services supplied by non-residents

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.

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