- New VAT Ledger Requirement: From 1 July 2025, all VAT-registered taxpayers in Slovenia must prepare and submit separate VAT ledgers for output and input transactions in addition to existing VAT returns, to be submitted monthly and electronically.
- Submission Formats: The VAT ledgers must be submitted in XML, JSON, or CSV formats, as specified by the Implementing rules of the VAT Act. Detailed technical specifications and exchange methods are still pending publication.
- Content Requirements: The rules for implementing the VAT Act outline the necessary information for both output and input records to be included in the VAT ledgers.
Source: SOVOS
Click on the logo to visit the website
Latest Posts in "Slovenia"
- Slovenia Issues Updated Guidance on Cross-Border VAT Refund Claims for EU Transactions
- Introduction of VAT Accounting and Deduction Records: A Tool Against Tax Evasion
- Mandatory VAT Records and Pre-filled VAT Returns for Taxpayers Starting July 2025
- Implementation of VAT Records to Combat Tax Evasion in Slovenia by 2025
- Slovenia Issues Guidance on VAT Refunds for Payments in Other EU Countries
