One single transport, two countries, three parties – and an unexpected tax liability. At first glance, international chain transactions may appear straightforward: the goods leav...

The journey of a product often doesn’t begin where it’s sold – and doesn’t end where it’s purchased. When a third-country company, i.e. a business based outside the EU, b...

This year, significant VAT changes have been introduced in Slovenia. The most important VAT changes relate to the expansion of the reverse charge system for foreign entities in Slo...

A recently published judgment of the Court of Justice of the European Union may end a VAT issue which has been causing headaches for many years. The interpretation of the court may...