Entering Negative Amounts in TAX88 Field for VAT Records and Deductions Compliance

• Negative amounts can be entered in the TAX88 field in VAT records
• This is due to different technical implementations of corrections according to Article 88.b of ZDDV-1
• The tax authority allows negative amounts if the TREATMENT field indicates method 2 or 3
• Software solutions must ensure interest on corrections is calculated according to Article 88.b of ZDDV-1

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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