BDO Indirect Tax News

Starting on 1 July 2025, all VAT-registered persons in Slovenia—whether or not established in the EU—must prepare and submit VAT ledgers to the tax administration along with their VAT returns. This article explains how this added compliance obligation may affect you and what steps need to be taken.

Overview of the VAT Ledger Requirement

A VAT ledger contains detailed data of a company’s incoming and outgoing invoices for the relevant VAT period. VAT ledgers must be prepared monthly and consist of records of:

• Output transactions (record of calculated VAT); and
• Input transactions (record of deductible VAT).

The ledger must be submitted electronically by the same deadline as the VAT return.

Technical Specifications and Format

From a technical perspective, compliance with the VAT ledger requirement involves two steps:

1. Transferring the relevant VAT data into the predefined input and output VAT ledgers; and
2. Submitting these ledgers to the tax administration (an action separate from filing the VAT return, meaning that VAT ledgers must be filed in addition to the VAT return).

Taxpayers must comply with content, format and structure requirements for the VAT ledger. The ledger must be submitted in XML, JSON or CSV format. Detailed technical specifications and a beta testing version for data exchange have been published.

The VAT ledger must include the following details:

Record of Output (Calculated) VAT Ledger

• Name and address of the taxpayer and its VAT ID number
• Name, registered office and tax number or VAT ID number of the recipient, if identified for VAT purposes and the taxpayer has the information
• Tax period
• Date of posting the invoice, import customs declaration or similar document
• Document number and date of the document
• Value of supplies of goods and services, excluding VAT
• Value of supplies of goods and services in Slovenia for which the recipient calculates VAT
• Value of supplies of goods within the EU and services provided to other EU member states
• Value of exempt supplies, distinguishing between supplies that may be deducted and those that are not eligible for deduction
• Value of exempt triangular supplies of goods within the EU
• Value of distance sales of goods (i.e., for goods sold abroad)
• Value of supplies of goods with installation or assembly in another member state
• Amount of calculated VAT shown at the prescribed rates, displayed separately for domestic supplies and supplies received from other member states for which the recipient must calculate VAT, as well as for VAT calculated on the basis of self-assessment, separately for received goods and services and for imports
• Supplies of goods and services with the right to deduct VAT where the place of supply is outside Slovenia
• Whether the self-reporting procedure (i.e., a self-disclosure procedure for correcting historical errors) is being applied
• Any notes.

Record of Input (Deductible) VAT Ledger

• Name and address of the taxpayer and its VAT ID number
• Name and registered office of the supplier and its VAT ID number, if identified for VAT purposes
• Tax period
• Date the document (invoice, import customs declaration, etc.) was posted
• Document number (for received invoices, the invoice number specified by the issuer)
• Date of receipt of the document
• Value of purchases of goods and services, excluding VAT
• Value of purchases of goods and services in Slovenia for which the recipient calculates VAT
• Value of goods acquired and/or services received from other member states, excluding VAT
• Value of exempt purchases of goods and services and exempt acquisitions of goods
• Value of taxed (excluding VAT) and exempt purchases of real estate
• Value of taxed purchases (excluding VAT) and exempt purchases of other fixed assets
• Amount of deductible VAT, shown at the prescribed rates, and from flat-rate compensation
• Amount of VAT that is not deductible
• Whether the self-reporting procedure (i.e., a self-disclosure procedure for correcting historical errors) is being applied
• Any notes.

In addition to the above, taxpayers must submit the following information to the tax administration:

• Country code and the taxpayer’s ID number (i.e., the person carrying out the transactions) for whom the tax representative from the second paragraph of Article 50 of the VAT Act (dealing with imports followed by an exempt intra-EU supply) submits records
• Reporting period
• Record designation
• Whether a VAT refund is requested
• Whether a deductible share is calculated
• Whether a compulsory settlement, liquidation or bankruptcy procedure has been initiated against the taxpayer
• Whether the records have been submitted
• Whether corrections under self-disclosure have been made
• Any notes.

BDO Insight

VAT-registered businesses in Slovenia should begin preparing for the new reporting obligations now. This is particularly important for foreign taxable persons, as their existing ERP and bookkeeping software may be configured according to their home country’s tax administration rules, rather than Slovenian rules. As a result, compliance with the new Slovenian VAT reporting requirements may require software adjustments or a different interface.

Is the new requirement a step toward greater tax competitiveness or simply added compliance? That is for affected taxpayers to decide. However, one thing is clear: the evolving tax environment demands adaptability from tax advisors and businesses themselves.

Tanja Urbanija
BDO in Slovenia