From 1 January 2020, Slovenia cuts the VAT rate applicable to e-books to 5.5%. This follows the EU Council’s proposal to allow EU member states to cut rates on electronic publications, to match their printed equivalents During October 2018, the…
As from 01.01.2020 suppliers are required to obtain customers’ VAT numbers and include them on their sales invoices in case of zero-rated cross-border supply. Earlier, as ruled by the European Court of Justice several times, taxpayers were not obliged to obtain…
The Court of Justice of the European Union made the judgment in relation to the case Google Ireland Limited v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vámigazgatósága. The request for a preliminary ruling concerns the interpretation of Articles 18…
