STA, 22 January 2022 - As of today, retail businesses are no longer obligated to give out a paper receipt unless a client explicitly asks for it. Until now, businesses selling goods or services had to give clients a receipt on paper, or in the electronic form if the client agreed with this option.
This is no longer required as the changes to the VAT act kicked in on Saturday, transposing four EU directives and also bringing some simplifications for businesses.
This does not mean the receipt does not have to be issued.
Retail establishments still have to issue a receipt, which will also be recorded for tax purposes, it is just that the receipt will not be automatically handed to the client, Finance Minister Andrej Šircelj explained in parliament in November.
The seller now tells the client the amount charged, issues the receipt and registers it for tax purposes, but does not give a hard copy to the client, the Tax Administration explained.