The Slovenian Ministry of Finance has enacted amendments to the Rules of the VAT Act, which stipulate that smaller NGOs are no longer required to issue invoices when selling their products or services, thereby they will no longer be obliged to use fiscal cash registers. The change is the result of intensive joint advocacy efforts and actions by CNVOS, the Olympic Committee, Alpine Association and the Association of Pensioners.
In the 03rd of June edition of the Official Gazette, the Ministry of Finance published Rules Amending the Rules on the Implementation of the Law on Value Added Tax, which changes the regulation about when it is necessary to issue an invoice. As of 04th of June, CSOs are no longer required to issue invoices through fiscal cash registers for performing economic activities (e.g. outdoor events, sales on stands, registration fees, tickets, etc.), if the following conditions are met:
Thus, when these conditions are met, CSOs that make small sales revenues will not need to use fiscal cash registers for issuing invoices, as previously required by law. Instead, data on revenues from sales of goods or services must be recorded differently (e.g. with a list of inventory before and after the sale, revenue records etc.)
More information in Slovenian is available here.