VAT system entry threshold – affiliated persons

Current threshold for VAT registration in Slovenia is 25.000 EUR and might be changed to 50.000 EUR in 2013.

Forming more than one business entity to avoid VAT registration is a direct breach of Slovenian VAT law. A company (or proprietor) must count affiliated persons’ turnover as its own turnover for purpose of VAT registration. No shortcut is possible.

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