Slovenian government extends measure to support purchase of rapid antigen tests
On 27 January 2022, the Slovenian Government adopted a Decision to extend the aid measure for the purchase of rapid antigen tests (HAGT) for the SARS-CoV-2 virus for self-testing. The adopted Decision thus extends the implementation of the HAGT purchase aid measure until 28 February 2022. This Decision shall enter into force on 1 February 2022.
Act on Additional Measures to Stop Spreading and Mitigate, Control, Recover and Eliminate the Consequences of COVID-19 (PKP10), which entered into force on 30 December 2021, introduced aid for the purchase of HAGT for SARS-CoV-2 virus for self-testing.
The beneficiaries of the aid are legal or natural persons of public or private law.
Beneficiaries apply for the aid through the e-Tax system.
The amount of aid is limited to EUR 92.50 per employee, and the total amount of aid depends on the number of employees who have to self-test on the day the HAGT purchase aid application is submitted by the employer.
Beneficiaries eligible for aid for the purchase of HAGT include employees or persons working for an employer on any other legal basis; among others are also high school and university students.
The law also provides for the repayment of the aid if it is established that the employer did not meet the conditions for obtaining the aid or if it did not use the funds for the purpose of purchasing of HAGT.
How EY can help?
At EY, we regularly advise and assist clients with issues related to anti-corona measures. In case you need additional advice regarding the adopted changes in the mentioned area, our team of tax and legal experts is at your disposal.