Slovenia: Should the fiscal lottery be renewed?

Last year (2022) was economically more stronger for Slovenia compared to the year 2021, partly because the measures against covid weakened, especially in the service sector. That is why the Government was surprised by the information that the number of digitally signed invoices in 2022 is 8.9% lower than in the previous year. This is especially pronounced in construction and service industries (restaurants, hairdressers, flower sales, etc.). Although the number of taxpayers decreased by 1.6% compared to the previous year, as the main reason for it was assigned  to the decision of the previous Government of the Republic of Slovenia in January 2021 to abolish the obligation of every customer to request and receive a fiscal invoice. In this sense, the idea of ​​re-introducing the article in VAT law is being considered, by which the buyer who the inspection find did not take over the invoice is fined with a fine of EUR 40.

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Spain cuts VAT

On December 27, 2022, the Spanish government announced a new package of inflation-relief measures which will reduce, and even remove, VAT on many essential food items. The reduced rates are going to be in place from January 1 until June 30, 2023.

The VAT cuts are introduced for the following items:

  • Basic food (such as milk, bread, fruits and vegetables, eggs, cheese, etc.) – rate is reduced from 4% to 0%
  • Oil and pasta – rate is reduced from 10% to 5%
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Finland: warning signals from the control of taxi drivers by Vero Skatt

This September, the Tax Administration of Finland (Vero Skatt) carried out an action to check compliance of taxi drivers in the context of tax obligations. The action included 850 taxpayers and the potential loss (non-recording cash payment, unaccounted revenue, undeclared pay) was uncovered in the amount of 16 million euros. This is a large amount for this sector of taxpayers and for a relatively short period and relatively small sample.

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Fiscalization No.2 in Serbia

On May 1 this year, Serbia replaced the two-decade-old fiscalization system. This old system was based on fiscal memory and paper journal. Serbia was the first to introduce an advanced solution in 2004 that was able to transfer data from the fiscal memory to the tax administration server via a GPRS modem.

The new, modern, fiscalization system was implemented in a short period of 6 months. About 240,000 sales locations have been fiscalized so far.

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