Crowe Slovenija davek novice 2023

Expiration of Reduced VAT Rate Measure

01/06/2023
Crowe Slovenija davek novice 2023

The temporary government measure of applying a reduced (9.5%) value-added tax (VAT) rate on energy products have expired.

The Ministry of Finance announces that as of May 31, 2023, the measure of reducing the VAT rate on supplies of electricity, natural gas, district heating, and firewood for heating has ended and will not be extended. The measure was initially implemented to alleviate the burden of high energy prices during the last heating season, when market conditions for energy products were particularly challenging.

The purpose of the temporary measure, along with other measures, was to relieve consumers from high heating costs during the heating season. The lower VAT rate was applicable only to energy products intended for heating purposes.

Therefore, starting from June 1, 2023, the standard 22% VAT rate is once again in effect.



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/// [SL]

Iztek ukrepa za znižanja stopnje DDV


Iztek začasnega ukrepa vlade za uporabo nižje (9,5%) in ponovna uvedba 22% stopnje DDV na energente.


Ministrstvo za finance sporoča, da se je 31. maja 2023 iztekel ukrep znižanja stopnje davka na dodano vrednost (DDV) na dobave električne energije, zemeljskega plina, daljinskega ogrevanja in lesa za kurjavo in ne bo podaljšan, saj je bil sprejet z namenom znižanja visokih cen energentov v času zadnje ogrevalne sezone, ko so bile razmere na trgu energentov še posebej zaostrene.


Namen začasnega ukrepa je bil skupaj z drugimi ukrepi razbremeniti potrošnike visokih cen ogrevanja v času kurilne sezone. Nižja stopnja DDV pa je bila obračunana samo za energente, ki so namenjeni ogrevanju.


S 1. junijem 2023 tako ponovno velja standardna 22% stopnja DDV.


>>> Za več informacij pišite na [email protected] ali pokličite našo ekipo strokovnjakov na +386 (0)1 500 5072. Z veseljem vam pomagamo.



Vir: 
https://www.gov.si/drzavni-organi/ministrstva/ministrstvo-za-finance/

https://www.findinfo.si/medijsko-sredisce/v-srediscu/