Voluntary pre-completed VAT returns based on VAT ledgers
The Slovenian Financial Administration is to make available optional pre-completed VAT returns from 1 July 2025. These will be based on the new VAT Ledger reporting obligations.
Follow our global list of pre-filled VAT return countries.
eDavki platform pre-filled return based on submitted records
For a taxpayer who submits VAT Ledgers at least three working days before the deadline for submitting the VAT return, the tax authority will prepare a pre-filled VAT return based on the submitted data from the records, if the taxpayer has not yet submitted a VAT return for the relevant tax period.
This means that if the taxpayer submits records, e.g. On the 25th of the month for the previous month, where the deadline for submitting the VAT return is the last working day of that month, i.e., for example, the 31st of the month, the tax authority will prepare a pre-completed return for the previous month if the taxpayer has not yet submitted it.
However, if the records indicate that the taxpayer should submit a recapitulation report, the tax authority will pre-complete the return if the taxpayer submits the records at least three days before the 20th of the month (or the first following working day if the 20th of the month is a non-working day).
The pre-filled VAT return shall be served to taxable persons via the tax authority’s information system, i.e. using the eDavki system. The pre-filled VAT return shall be drawn up by the tax authority and served to the taxable person no later than the first following working day after the submission of the records. By postponing the pre-filled VAT return to eDavke, the pre-filled VAT return shall be deemed to have been served to the taxable person.
