Transaction-level VAT calculations and deductions reporting with monthly return
Slovenia is to impose VAT Ledger reporting alongside the periodic VAT return. The new measure, now enacted in the VAT Act, will come into effect from 1 July 2025.
It will cover two sections:
- Sales VAT
- Purchase VAT
This will require:
- Counter party details, including VAT number
- Details of supplies, values and VAT amounts
- Reasons for exemptions; reverse charge etc
- Domestic, intra-EU and non-EU supplies
Read more in our Slovenian VAT guide.
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Existing Slovenia supplementary VAT reporting
Slovenia already has additional reporting requirements beyond the monthly VAT return. This includes: monthly European Sales Listing for goods and services supplies 20th of month following. Intrastat monthly by the 15th of the following month for supply of goods above threshold: dispatches: €270k; arrivals: €240k. Domestic reverse charge listing (PD-O), due with VAT return if any applicable supplies.
Central Europe VAT reporting
Slovenia is following the example of others:
- Slovakia VAT Ledgers, which have been in place since January 2014.
- The Czech Republic introduce its ledger requirements in January 2016. Both essential require details on any transaction that includes a VAT element.
- Hungary eVAT digital ledgers in 2024
- This is simpler to the OECD SAF-T obligation, which has been adopted in Poland as a basis for the VAT return, and is coming in Bulgaria.