VAT records as of 1.7.2025

From 1. 7. 2025, taxpayers will be required to keep two records as part of their accounting, namely the record of VAT charged and the record of VAT deductions ("book of issued and received invoices"). The new Article 150.a of the VAT Regulation defines what these records contain and how they should be maintained.

1.     Record of VAT charged

The record of VAT charged, which the taxpayer keeps in accordance with paragraph 6 of Article 85 of the ZDDV-1, contains the name and address of the taxpayer and their VAT identification number, as well as the sequential number and the following details about each document:

a)    VAT period;

b)    Document posting date;

c)     Document number;

d)    Document date;

e)    Name and address of the taxpayer - recipient, and their tax number or VAT identification number, if they are identified for VAT purposes and the taxpayer has it;

f)      Value of goods and services supplied, excluding VAT;

g)    Value of goods and services supplied in Slovenia, for which the recipient is required to calculate VAT;

h)    Value of intra-community supplies of goods and services provided to other Member States;

i)      Value of exempt supplies, separately with the right to deduct or without the right to deduct;

j)      Value of exempt triangular supplies of goods within the Union;

k)     Value of distance selling of goods;

l)      Value of goods supplied with assembly or installation in another Member State;

m)   Amount of VAT charged, shown according to the prescribed rates, separately for domestic supplies and for supplies received from other Member States, for which the recipient must calculate VAT, as well as for VAT charged on the basis of self-declaration, separately for received goods and services or for imports;

n)    Supplies of goods and services with the right to deduct VAT, where the place of supply is outside Slovenia;

o)    Whether the taxpayer applies the self-declaration procedure under Article 88.b of the ZDDV-1;

p)    Remarks.

2.     Record of VAT deductions

The record of VAT deduction, which the taxpayer keeps in accordance with paragraph 6 of Article 85 of the ZDDV-1, contains the name and address of the taxpayer and their VAT identification number, as well as the sequential number and the following details about each document:

a)    VAT period;

b)    Document posting date;

c)     Document number (for received invoices, the invoice number as determined by the issuer);

d)    Date of receipt of the document;

e)    Name and address of the supplier and their VAT identification number, if they are identified for VAT purposes;

f)      Value of goods and services acquired, excluding VAT;

g)    Value of goods and services acquired in Slovenia, for which the recipient calculates VAT;

h)    Value of goods acquired from other Member States, excluding VAT;

i)      Value of services received from other Member States, excluding VAT;

j)      Value of exempt acquisitions of goods and services and exempt acquisitions of goods;

k)     Value of taxable (excluding VAT) and exempt acquisitions of real estate;

l)      Value of taxable (excluding VAT) and exempt acquisitions of other fixed assets;

m)   Amount of VAT deduction, shown according to the prescribed rates, and for flat-rate compensation;

n)    Amount of VAT that is not deductible;

o)    Whether the taxpayer applies the self-declaration procedure under Article 88.b of the ZDDV-1;

p)    Remarks.

3.     Data provided when submitting records

The taxpayer, when submitting records under the 6th paragraph of Article 85 of the ZDDV-1, shall provide the following information in addition to the data mentioned above:

a)    Country code and identification number of the taxpayer for whom the tax representative under the second paragraph of Article 50 of ZDDV-1 is submitting the records;

b)    Reporting period;

c)     Record label;

d)    Whether a VAT refund is requested;

e)    Whether a deductible portion is calculated;

f)      Whether a compulsory settlement procedure, liquidation procedure, or bankruptcy procedure has been initiated against the taxpayer;

g)    Whether the records have been submitted based on the 3rd paragraph of Article 85.b of ZDDV-1;

h)    Whether the taxpayer applies the self-declaration procedure under Article 88.c of ZDDV-1 or in accordance with the law regulating tax procedures;

i)      Remarks.

4.     Submission of data

The taxpayer sends the data from the records of VAT charged and the records of VAT deductions to the tax authority using the online service with a digital certificate or authentication token. The data from the records is submitted to the tax authority in the form of an XML, JSON, or CSV file. The technical specifications for data exchange from the records are published on the tax authority's website.

Link:

• Special schemes for the records of VAT charged and the records of VAT deductions (KIR, KPR):https://edavki.durs.si/EdavkiPortal/OpenPortal/pages/technicals/formsxml.aspx 

• Technical specification of the online service for receiving data from the records of VAT charged and the records of VAT deductions (KIR,KPR):https://beta.edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageB.aspx?category=razvijalci