Beginning on 1 July 2025, all VAT-registered persons in Slovenia will be obliged to prepare and submit VAT ledgers to the tax authorities in addition to VAT reports. This new requirement was enacted under the VAT Act, published on 6 December 2024.

VAT ledgers will have to be prepared on a monthly basis, separately for output (Record of Calculated VAT) and input (Record of Deductible VAT) transactions, and submitted electronically within the same timeframe as VAT reports. Content and format will be prescribed; however, technical standards on how the information will be exchanged are not available yet.

VAT-registered companies in Slovenia will need to prepare for the new reporting requirements in a timely manner. This Tax Alert highlights the new requirements.

Details

Based on Article 85a of the VAT Act and Article 150a of the Bylaws (i.e., rules implementing the VAT Act), taxpayers will be required to keep and submit, by the deadline for submitting VAT reports, a Record of Calculated VAT and Record of Deductible VAT on a monthly basis. Data will have to be provided in a XML, JSON or CSV file.

VAT ledgers must contain the following information:

• Record of calculated VAT
  • Name and address of the taxpayer and its 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 taxpayer — recipient and its tax number or VAT identification number, if identified for VAT purposes and the taxpayer has the information
  • Value of supplies of goods and services, excluding VAT
  • Value of supplies of goods and services in Slovenia for which the recipient calculates VAT
  • Value of supplies of goods within the European Union (EU) and services provided to other EU Member States
  • Value of exempt supplies, distinguishing between supplies that may be deducted and those that are not eligible to be deducted
  • Value of exempt triangular supplies of goods within the EU
  • Value of distance sales of goods (i.e., for goods sold abroad)
  • Value of supplies of goods with installation or assembly in another Member State
  • Amount of calculated VAT, shown at the prescribed rates, separately for domestic supplies and for supplies received from other member states, for which the recipient must calculate VAT, as well as for VAT calculated on the basis of self-assessment, separately for received goods and services or for imports
  • Supplies of goods and services with the right to deduct VAT, where the place of supply is outside Slovenia
  • Whether the self-reporting institute is being applied
  • Notes
• Record of deductible VAT
  • Name and address of the taxpayer and its VAT identification number
  • Tax period
  • Date when the document (invoice, import customs declaration, etc.) was posted
  • Document number (for received invoices, the invoice number as specified by the issuer)
  • Date of receipt of the document
  • Name and registered office of the supplier and its VAT identification number, if identified for VAT purposes
  • Value of purchases of goods and services excluding VAT
  • Value of purchases of goods and services in Slovenia for which 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, shown at the prescribed rates, and from flat-rate compensation
  • Amount of VAT that is not deductible
  • Whether the self-reporting institute (i.e., a self-disclosure procedure for correcting historical errors) is being applied
  • Notes

In addition to meeting the requirements above, the taxpayer must communicate the following information to the tax authorities:

• Country code and identification number of the taxpayer (i.e., person performing transactions) for whom the tax representative from the second paragraph of Article 50 of the VAT Act (dealing with imports followed by exempt intra-EU supply) submits the records
• Reporting period
• Record designation
• Whether a VAT refund is requested
• Whether a deductible share is calculated
• Whether a compulsory settlement, liquidation or bankruptcy procedure has been initiated against the taxpayer
• Whether the records have been submitted
• Whether corrections under self-disclosure have been made
• Notes

Most of above-mentioned information is currently included in the VAT return. However, it is yet to be seen whether new regulations will make any changes to the VAT return form in the coming period.

Next steps

Affected taxpayers should contact their tax advisors to review data quality, accessibility and transparency to help ensure smooth preparation of the records once technical specifications are available.