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Minister Andrej Šircelj: tax amendments simplify matters and increase competitiveness

At the press conference led by the director of the Slovenian Government Communication Office, Uroš Urbanija, the decisions adopted by the government at its session yesterday were discussed by the Minister of Finance, Andrej Šircelj, and Minister of Agriculture, Forestry and Food, Jože Podgoršek.

Andreja Šircelj

Andreja Šircelj | Author UKOM

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Šircelj reported that yesterday the government adopted amendments to the Value Added Tax Act, the Corporate Income Tax Act, and the Personal Income Tax Act. What all three changes have in common is that they simplify matters, allow easier calculation of taxes for taxpayers, simplifying consumer purchases and increasing business competitiveness.

Based on the amendments to the Value Added Tax Act, stores will no longer be required to present receipts, which will simplify their operations. The amendments to the Value Added Tax Act are also important for farmers, because they will no longer be liable for this tax. Also important is the EU directive specifying a single point of entry for goods coming into the EU from third countries, whereby their seller will be able to register in one country. The records and calculations essential for taxpayers will also be simplified.

The amendment to the Corporate Income Tax Act introduces a new provision and provides new tax relief for employing people in occupations for which there is currently a shortage of staff. These occupations will be specified in special rules produced by the Ministry of Finance and the Ministry of Labour, Family and Social Affairs. New tax relief is also introduced for all legal entities investing in digital or green transformation.

The Personal Income Tax Act increases the general tax relief, which is based on the minimum costs of living. This will amount to EUR 4,500 in 2022, EUR 5,500 in 2023 and EUR 6,500 in 2024. In 2025, when this tax relief will amount to EUR 7,500, the net income will increase by EUR 1,000 for an average salary. Tax relief for senior citizens is also being introduced.

According to Minister Jože Podgoršek, the government also adopted several proposed amendments to the Animal Protection Act. The amendments require responsible ownership of domestic animals based on the following three criteria: mandatory microchipping of dogs, voluntary microchipping of cats and mandatory and basic knowledge of animal care and maintenance.

The amendments also prohibit killing healthy animals at shelters, with minimal exceptions, as well as killing animals for their skin or fur. Tethering dogs is also prohibited, except for urgent short-term needs or on farms under certain conditions. The new law also regulates the possession of exotic animal species, and makes it possible to impose higher fines to protect domestic animals.