- 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.
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
