Trade Act.

This Act lays down the methods and conditions for carrying out trade activity, as well as supervision over the implementation of related rules. Trade is carrying out trade activity, which encompasses the purchase of goods for resale, irrespective of whether the goods are sold in an unchanged or changed (treatment, processing and finishing) state; retail trade is the buying and resale of goods to consumers; trader is an individual sole trader or legal person that has trade activity registered, or for which it is determined that they are performing trade activities, in its instrument of incorporation or other constitutional instrument, and is actually carrying out such activity. A trader shall also be deemed to be an individual sole trader or legal person carrying out trade activity on his own behalf and for the account of another trader, or on behalf and for the account of another trader. Trader may further process food in a retail store so the food is suitable for consumption, but may not allow consumers to consume food or beverages in the retail store or in front of it. Notwithstanding the provision of the preceding sentence, a trader may, in order to complete their range of services, without fulfilling the special conditions laid down by the Act governing the hospitality industry, offer to consumers certain types of beverage and food (coffee, tea, soft drinks and other hot and cold drinks, cakes, donuts, products that need final baking, sandwiches, mini pizzas, etc.) in the retail store. Traders shall record data on business events regarding the state of goods in accordance with the Slovenian Accounting Standards or International Financial Reporting Standards.