Slovenia drafts ZDDV-1 amendments transposing part of ViDA, applying from 1 January 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Slovenia as they stand today, see the Slovenia guide →
- Jurisdiction
- Slovenia
- Tax
- VAT
- Change type
- Update
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 1 October 2026
- Effective
- 1 January 2027
- Authority
- Ministrstvo za finance (Ministry of Finance, Slovenia)
- Systems
- ERP, Tax engine, E-commerce, Reporting
- Verified
- Fetched from official source · high confidence
Businesses using the Union OSS or selling through electronic interfaces in Slovenia, businesses using call-off stock arrangements, and suppliers of gas, electricity and heating or cooling energy.
Monitor adoption (target 2026-Q4); review OSS/marketplace deemed-supplier and call-off stock flows before 1 January 2027.
ERPTax engineE-commerceReporting
The Slovenian Ministry of Finance has a draft Act amending the VAT Act (ZDDV-1) on the e-democracy portal (government act ref. 2026-1611-0057; draft text dated 16 June 2026) partially transposing Directive (EU) 2025/516 (ViDA): amends special OSS rules and deemed-supplier rules for electronic interfaces, extends the call-off stock option to 30 June 2028 (scheme ends 30 June 2029), and treats supplies of gas, electricity and heating/cooling energy as distance sales for OSS purposes from 1 January 2027 to 30 June 2028. Adoption targeted 2026-Q4; the draft applies from 1 January 2027.
What changed in detail
This is a draft, not adopted law. The Slovenian Ministry of Finance has a draft Act amending the VAT Act (ZDDV-1) on the government’s e-democracy portal (act reference 2026-1611-0057; draft text dated 16 June 2026). It partially transposes Directive (EU) 2025/516 (ViDA). The draft:
- amends the special OSS rules and the deemed-supplier rules for electronic interfaces;
- extends the call-off stock option to 30 June 2028, with the scheme ending on 30 June 2029; and
- treats supplies of gas, electricity and heating or cooling energy as distance sales for OSS purposes from 1 January 2027 to 30 June 2028.
Adoption is targeted for 2026 Q4. The draft applies generally from 1 January 2027 (article 19(1)); the provisions repealing the call-off stock rules apply from 1 July 2029 (article 19(2)). Article 18 would also extend the domestic reverse-charge end date from 31 December 2026 to 31 December 2028, conditional on an EU directive. The portal status shows the draft as initialled and sent on 1 October 2026.
What it means
The draft is the first sight of how Slovenia will implement the OSS, marketplace and call-off stock parts of ViDA, and its application date of 1 January 2027 leaves little time between adoption in Q4 and the start. Marketplaces and platforms should check whether they fall within the deemed-supplier rules, and businesses using call-off stock should note the new end dates.
Text can change before adoption. Use the draft for planning, and wait for the adopted act before changing live systems.
Proof
Ta zakon začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije, uporablja pa se od 1. januarja 2027.This Act enters into force on the fifteenth day after its publication in the Official Gazette of the Republic of Slovenia and applies from 1 January 2027.
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