The mandatory use of the cash register software that does not allow the users to delete or change data on the invoices issued was imposed in Slovenia on 1 July 2013, along with some other measures aimed to crack down on shadow economy.

Between August 2013 and August 2014, the government's receipts from VAT increased by EUR 327m, EUR 100m of which may be attributed to measures affecting cash transactions, the Financial Administration (FURS) has estimated.

Tax inspectors conducted 2,629 checks into cash transactions between 1 July 2013 and November 2014, establishing grave violations such as deletion of individual invoice items or the failure to produce data in the prescribed electronic form in 115 cases.

"We detect flaws in 4.4 percent of the audits, compared to 50 percent before the implementation of changes," FURS said about the impact of the stepped-up efforts to fight tax evasion introduced in July last year.

The oversight of cash transaction will increase further soon as parliament has recently passed changes to the tax procedure act which impose the obligation to use approved numbered receipt booklets in cash transactions on those providers of goods and services who do not use software to issue receipts.

Kicking in on 31 January 2015, the measure is expected increase transparency in cash transactions, which the government expects will further reduce the opportunity to avoid paying taxes.

In addition, the government has also announced the introduction of certified cash registers, the main feature of which is that they are linked to FURS's IT system. The measure is planned to be introduced in the second half of next year.

Several other measures are being implemented as a means to fight tax evasion, including a temporary ban on operations until shortcomings detected are tackled, as well as measures to detect and prevent undeclared work and to monitor the payment of social security contributions.