- Information on VAT calculation and deduction records and pre-filling of VAT returns
- FURS has prepared a document with questions and answers on VAT records and pre-filling
- Technical specifications for submitting VAT records are available
- VAT records must be in a prescribed structured format and electronically maintained
- Manual preparation in Excel and conversion to XML is allowed
- Manual uploading of XML files for VAT records is possible
- Field “NAČIN OBRAVNAVE” has three values for different uses
- VAT records can include both positive and negative interest
- Test certificates for VAT records can be used in the test environment
- Taxpayers can review and edit VAT records in eDavki after submission
- Changes in legislation affect VAT records for periods before July 1, 2025
- Taxpayers must provide data in the current format for periods before July 1, 2025
- Taxpayers with quarterly tax periods must submit records monthly
Source: racunovodja.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.
