Mateja Babič

From 1 January 2022, corporate taxpayers and sole entrepreneurs (except flat rate users) are entitled to tax relief for digital and green transition investments to support the 2050 climate neutrality goal.

According to the legislative proposal, the flat tax rate (10%) will apply to (1) any exchange of virtual currency for Fiat currency or (2) purchase of goods or services with virtual currency.

In June 2019 AJPES issued an official friendly reminder to all non-registered entities to fulfil their obligation