A change in Slovenia’s value-added tax (VAT) law mandates that, starting July 1, 2025, all individuals and entities registered for VAT must provide specific ledgers and reports to the tax authorities.
This Tax Alert outlines the new information requirements and the potential consequences of non-compliance.
Beginning July 1, 2025, all VAT-registered persons in Slovenia will be required to prepare and submit VAT ledgers in addition to their VAT reports. This new requirement is stipulated in the VAT Act published on December 6, 2024.
The VAT ledgers must be prepared on a monthly basis and submitted electronically within the same timeframe as VAT reports. There are separate ledgers for output (Record of Calculated VAT) and input (Record of Deductible VAT) transactions. While the content and format will be prescribed, the technical standards for information exchange are not yet available.
VAT-registered businesses in Slovenia are advised to begin preparations for these new reporting requirements promptly. Below are the details of the upcoming changes.
Requirements and Details
According to Article 85a of the VAT Act and Article 150a of the corresponding Bylaws, taxpayers will be required to maintain and submit both the Record of Calculated VAT and the Record of Deductible VAT on a monthly basis by the deadline for filing VAT reports. Data must be provided in XML, JSON, or CSV file formats.
Information Required in VAT Ledgers
Record of Calculated VAT:
- Name and address of the taxpayer and their VAT identification number
- Tax period
- Date of posting the invoice, import customs declaration, or similar document
- Document number
- Date of the document
- Name and registered office of the recipient taxpayer, including their tax number or VAT identification number (if available)
- Value of goods and services supplied, excluding VAT
- Value of supplies made in Slovenia for which the recipient calculates VAT
- Value of cross-border supplies within the EU and services provided to other EU member states
- Value of exempt supplies, distinguishing between those that are deductible and those that are not
- Value of exempt triangular supplies of goods within the EU
- Value of distance sales of goods (i.e., sales made abroad)
- Value of supplies involving installation or assembly in another member state
- Amount of calculated VAT, separately indicated for domestic supplies and for those received from other member states, including those subject to self-assessment
- Supplies of goods and services eligible for VAT deduction, where the place of supply is outside Slovenia
- Whether a self-reporting institution is being utilized
- Notes
Record of Deductible VAT:
- Name and address of the taxpayer and their VAT identification number
- Tax period
- Date of posting the document (invoice, import customs declaration, etc.)
- Document number (for received invoices, the invoice number from the issuer)
- Date of receipt of the document
- Name, registered office, and VAT identification number of the supplier (if available)
- Value of purchased goods and services, excluding VAT
- Value of in-Slovenia purchases wherein the recipient calculates VAT
- Value of goods acquired from other member states, excluding VAT
- Value of services received from other member states, excluding VAT
- Value of exempt purchases of goods and services and exempt acquisitions of goods
- Value of taxed (excluding VAT) and exempt purchases of real estate
- Value of taxed purchases (excluding VAT) and exempt purchases of other fixed assets
- Amount of deductible VAT, indicated at the prescribed rates and from flat-rate compensation
- Amount of non-deductible VAT
- Whether a self-reporting institution (i.e., self-disclosure for correcting historical errors) is being utilized
- Notes
In addition to the requirements listed above, taxpayers must provide the following information to the tax authorities:
- Country code and identification number of the taxpayer (i.e., the individual or entity performing transactions) for whom the tax representative submits the records
- Reporting period
- Designation of records
- Whether a VAT refund is requested
- Whether a deductible share is calculate
- Whether compulsory settlement, liquidation, or bankruptcy procedures have been initiated against the taxpayer
- Whether the records have been submitted
- Whether corrections via self-disclosure have been made
- Notes
Most of the information required above is currently included in the VAT return. However, it remains to be seen if the new regulations will lead to changes in the VAT return form in the near future. Businesses are encouraged to prepare accordingly to ensure compliance with the new reporting obligations.
