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
B2B e-invoicing proposal delayed to January 2027; Peppol exchange added; real-time reporting withdrawn Slovenia has proposed mandating e-invoice reporting for B2B transactions from 1 January 2027. This is a 7-month delay from the initial 1 June 2026 plans. The new date is contained within the
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
VAT rate changes; registration threshold increase, launch of Group VAT The Slovenian government updated the Value Added Tax (VAT) Law (EVA 2024-1611-0042). The changes to the VAT Act (ZDDV-1) include revisions to entrepreneur taxation thresholds, the introduction of VAT grouping, the adoption of amendments to
Increase arrivals threshold to report movements of goods with other EU member states Slovenia has raised the annual reporting thresholds for Intrastat arrivals and dispatches. This covers the movement into and out of Slovenia to other EU countries. The thresholds will change from January 2025
Slovenia joins 19 other EU member states with VAT group simplification option Slovenia is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. This is based on Article 11 of the
Proposed €10,000 increase in threshold to €60,000 following inflation rises Slovenia’s Parliament is now considering a bill to raise VAT registration threshold to €60,000 from €50,000. This new threshold will apply from 1 January 2025. In addition, Slovenia is introducing the 2025 special scheme for
Slovenia becomes 19th EU member states with VAT group simplification option Slovenia is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. This is based on Article 11 of the EU
Temporary VAT cut to 9.5% bill on domestic energy and electricity Slovenia’s National Assembly has confirmed a VAT rate cut on gas bills from the standard VAT rate 22% to the reduced rate of 9.5%. The temporary reduction will be in place between 1 September
