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Council Implementing Decision Published Authorizing Slovenia to Extend Increased VAT Registration Threshold — Orbitax Tax News & Alerts

The Council Implementing Decision to authorize Slovenia's continued derogation from Article 287 of the VAT Directive (2006/112/EC) regarding its VAT registration threshold was published in the Official Journal of the EU on 13 November 2018. The decision authorizes Slovenia to continue to apply its increased VAT registration (exemption) threshold of EUR 50,000 (standard EU threshold is EUR 25,000). The authorization is effective until the earlier of 31 December 2021 or the date from which EU Member States are to apply any national provisions that they are required to adopt in the event a directive is adopted amending the provisions of the VAT Directive on a special scheme for small enterprises.