Prices

All prices of products sold online are in Euro currency (EUR or €). These prices do not include VAT because on the basis of the first paragraph of Article 94 of the ZDDV-1, BBIT d.o.o., Celovška cesta 144, 1000 Ljubljana is not liable for VAT. This means that, in the event of a change in the company's existing status, prices will change as a percentage of VAT or VAT. 22% VAT is added to the existing price.

The sales contract between the provider and the buyer is concluded at the moment when the tenderer confirms the order. From that moment on, all prices and other conditions are fixed and apply to both the provider and the buyer. For a product ordered at the customer's request, the seller communicates the price and applies on the day of the confirmation of the order by the buyer and the seller.

The cost of transport or the cost of the product is added to the price of the product, delivery and freight forwarding and other costs if the purchase is outside the EU. When other possible costs arise, the customer will be informed separately of the costs incurred.

Currently quoted product prices apply, which can be changed without prior notice.

Legislation

Article 94

(exemption from VAT charging)

(unofficial consolidated text)

(1) A taxable person shall be exempted from VAT charging if he has not exceeded or exceeded the amount of taxable turnover in the period of the previous 12 months.

(2) The VAT collection is also exempt from the supply of goods and services within the framework of basic agricultural and basic forestry activities, as defined by the income tax regulations, if the income is not determined on the basis of actual revenues and expenses or actual revenues and standardized expenditure and, if the cadastral the income of all members of the farm household for the last calendar year shall not exceed 7,500 euros. For the basic agricultural and basic forestry activity, one of the members of the farm household, taxpayers for income tax on income from basic agricultural and basic forestry activities, who are members of the farm household, who are liable for personal income tax from this activity, shall be considered as a taxable person for the purposes of this Act as a representative .

(3) Notwithstanding the provisions of the first and second paragraphs of this Article, a taxable person may decide to levy VAT in accordance with this Act. The taxpayer must notify the tax authority in electronic form in advance and use it for at least 60 months.

(4) A taxable person applying for exemption from charging VAT in accordance with this Article shall not have the right to deduct VAT in accordance with Article 63 of this Act nor may he present it on issued invoices.

(5) If related persons perform supplies of goods of the same type or service of the same nature, for the purposes of this Article, the total amount of taxable turnover of related parties over a period of 12 months shall be deemed to be the amount reached by each related person. Persons affiliated with such persons shall be considered as persons defined as such in the regulations on the taxation of income of legal and natural persons.

(6) The following transactions are excluded from the special scheme under this Article:

a) the supply of new means of transport carried out under the conditions set out in point 2 of Article 46 of this Act;

b) the supply of goods and services carried out in Slovenia by a taxable person who is not established in Slovenia.

(7) The taxable turnover referred to in the first paragraph of this Article shall comprise the following amounts, excluding VAT:

- the amount of taxed supplies of goods and services;

- the amount of transactions exempted in accordance with Articles 52, 53, 54 and 55 of this Act;

- the amount of transactions in real estate, financial transactions referred to in point 4 of Article 44 of this Act and insurance services, unless these transactions are ancillary transactions.

(8) The taxable turnover referred to in the preceding paragraph shall not include the disposal of tangible or intangible fixed assets.

(9) The taxable turnover referred to in the first paragraph of this Article shall include the taxable turnover that a natural person obtains from the exercise of an independent economic activity (as a sole trader, an individual or a natural person) in the natural person.

Official Gazette of the Republic of Slovenia, no. 13/2011 of 28 February 2011: Article 94 of the ZDDV-1

Official Gazette of the Republic of Slovenia, no. 13/11 - official consolidated text, 18/11, 78/11, 38/12 and 83/12: ZDDV-1-NPB9

Official Gazette of the Republic of Slovenia, no. 13/11 - official consolidated text, 18/11, 78/11, 38/12, 83/12 and 86/14: ZDDV-1-NPB10

Official Gazette of the Republic of Slovenia, no. 13/11 - official consolidated text, 18/11, 78/11, 38/12, 83/12, 86/14 and 90/15: ZDDV-1-NPB11