Slovenia Mandates New VAT Ledger Submissions for All VAT-Registered Entities Starting July 2025

• Starting July 2025, VAT-registered persons in Slovenia must submit VAT ledgers with their VAT returns.
• VAT ledgers include detailed data of incoming and outgoing invoices for the VAT period.
• Ledgers must be prepared monthly and submitted electronically by the VAT return deadline.
• Compliance involves transferring VAT data into predefined ledgers and submitting them separately from VAT returns.
• Ledgers must meet content, format, and structure requirements and be submitted in XML, JSON, or CSV format.
• Output VAT ledger includes taxpayer details, tax period, document information, value of supplies, and calculated VAT.
• Input VAT ledger includes taxpayer and supplier details, tax period, document information, and deductible VAT.

Source: bdo.global

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.

---

---