
Article 1 
By way of derogation from point 15 of Article 287 of Directive 2006/112/EC, the Republic of Slovenia is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 50 000.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2013 until the earlier of the following two dates:

((a)) 31 December 2021;
((b)) the date from which Member States are to apply any national provisions that they are required to adopt in the event that a directive enters into force amending Articles 281 to 294 of Directive 2006/112/EC governing the special scheme for small enterprises.
Article 3 
This Decision is addressed to the Republic of Slovenia.