Changes in VAT Identification Number Application Form DDV-P2 Effective 2025

The Slovenian Official Gazette has published amendments to the VAT Implementation Rules, affecting the completion of the VAT Identification Request Form (DDV-P2). Key changes include:

1. Section II: Turnover of Goods and Services
   • Enter the actual turnover for goods and services:
     • Field 12: Turnover from the previous calendar year (2024).
     • Field 13: Turnover for the current calendar year (2025).
   • Only actual turnover is recorded; expected turnover is not.
2. Section III: Other Information
   • Minor editorial adjustments to align the field text with the new VAT Act amendments (ZDDV-1O).
   • Fields 14 and 15 are for taxpayers opting for voluntary VAT registration:
     • Field 14: For taxpayers under Article 94(9) if turnover (fields 12 and 13) is ≤ 60,000 EUR.
     • Field 15: For farmers taxed under a flat-rate income system (Article 94.k(3)).

Tax authorities may request additional documentation if inconsistencies in turnover values are found. Accurate completion of the form ensures faster processing without corrections.

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.

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