VAT Records: FAQs for Businesses in Slovenia

• A taxpayer with a quarterly tax period does not have to submit evidence every month.
• If a taxpayer submits evidence on the 23rd of the month following the evidence period and the evidence shows that the taxpayer performed transactions within the EU, the tax authority will not pre-fill the VAT return.
• The 21-day deadline for the refund of excess VAT starts on the 9th of the month if the taxpayer submitted evidence on the 8th of the month following the evidence period and the tax authority pre-filled the return on the 9th.
• A taxpayer cannot re-submit a VAT return on eDavki if the tax authority has already pre-filled it.
• A taxpayer cannot re-submit evidence if the tax authority has already pre-filled the return and the evidence does not show a claim for a refund of excess VAT or transactions within the EU.
• A taxpayer can submit a VAT return on eDavki if the tax authority has already pre-filled it.
• A taxpayer cannot re-submit evidence if the tax authority has already pre-filled the return and the taxpayer has already submitted a VAT return.
• A taxpayer must re-submit a VAT return if the return submitted differs from the pre-filled return based on the submitted evidence.

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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