- The Financial Administration of the Republic of Slovenia will tighten its penalty policy for late submission of VAT returns.
- The focus will be on taxpayers who have submitted VAT returns only after receiving a request to do so.
- The Financial Administration will no longer provide additional time for submission of VAT returns after issuing a request.
- Taxpayers are required to submit VAT returns by the last working day of the following month or by the 20th day of the following month if a recapitulative report is also required.
- Failure to submit VAT returns within the prescribed deadline is considered a serious tax violation.
- Penalties for legal entities range from €4,000 to €75,000, for self-employed individuals from €3,000 to €50,000, and for individuals from €400 to €5,000.
Source: fu.gov.si
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Slovenia"
- Simplified VAT Rules for Triangular Transactions within the EU: FURS Explanation and Legal Basis
- Slovenia Proposes Law Ensuring Access to Cash and Electronic Payments for All Consumers
- Upcoming Changes to TLS Cipher Suites in Tax Cash Register System Test and Production Environments
- FURS Urges Submission of January 2026 VAT Records; Electronic Filing Required from July 2025
- Overview of VAT Records Submission Status and Reconciliation with VAT Return on eDavki
