- Slovenia mandates VAT ledger submissions starting July 2025
- Applies to all VAT-registered businesses, including non-established entities
- Monthly and quarterly filers must submit ledgers in August and October 2025
- VAT ledgers include Record of Issued Invoices and Record of Received Invoices
- Ledgers are part of Slovenia’s digital tax agenda for structured VAT data
- Output VAT ledger includes sales invoice details and VAT amounts
- Input VAT ledger includes purchase invoice details and deductible VAT
- Ledgers must be submitted electronically in XML, JSON, or CSV format
- Requirement affects all entities registered for VAT in Slovenia
- Foreign companies with local VAT representatives are included
- Businesses must extract VAT data, format ledgers, and submit electronically
- New processes or technology may be needed for compliance across EU countries
Source: avalara.com
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.
