- Quarterly VAT payers submit VAT returns quarterly, but RP-O reports must be submitted monthly.
- RP-O is only required for months with reportable transactions or corrections.
- If a quarterly VAT payer reports supplies in field 12 of the VAT return but does not submit RP-O for all three months, they will receive a request for the missing months.
- Requests for RP-O for months without EU supplies can be disregarded if RP-O was not required for those months.
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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