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Commentary

VAT deregistration (Slovenia)

47 Slovenia

FURS will cancel a VAT registration upon receipt of a request from a taxable person or a legal entity which is not deemed to be a taxable person.

FURS may also cancel a VAT registration if it establishes that there is no longer any reason for that person's registration for VAT purposes in Slovenia.

If FURS determines there is reasonable suspicion that a taxable person's VAT identification number has been abused or that a taxable person has used its VAT identification number in order to unduly enable

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