Subsequent direct changes to the content of the receipt, without prior voiding of the original receipt and issuance of a new one, are only possible in exceptional cases, when this is permitted by accounting and tax regulations. Before making such a change to the receipt, it is necessary to first determine for each specific case whether such a change is permissible. As a rule, these are cases where the receipt information has already been submitted for tax certification, but the receipt has not yet been issued or has not yet been forwarded, sent, or handed over to the customer.
Subsequent direct changes to the content of the receipt in Slovenia
Public
Slovenia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
898
Content accuracy validation date:
30.11.2022
Content accuracy validation time:
10:21h
The permissibility of subsequent direct changes to the data on the receipt, without prior voiding of the original receipt and issuance of a new receipt, therefore, depends on the individual's specific case and circumstances.
The general procedure for subsequently changing data directly on the account is as follows:
The entire amended receipt is sent for confirmation. In these cases, the Financial Administration will consider the last received information about the receipt as the information about the issued receipt. From the data on the changed account, the ZOI is calculated according to the prescribed algorithm; as a general rule, the value of the ZOI on the changed account will be different from that on the original account. The ZOI values on the original and amended receipts will be the same only if the data from which the ZOI is calculated on the amended receipt is the same as that on the original receipt (Taxnumber, IssueDateTime, InvoiceNumber, BusinessPremiseID, ElectronicDeviceID, InvoiceAmount). In addition to the data on the changed receipt, the message to change the receipt data also contains data on the original receipt that is being changed: the number and date and time of issue of the original receipt (element <fu:ReferenceInvoice>). Also, the message about the change of receipt information must also contain information about the serial number of the change and the date and time of the change: The element <fu:SpecialNotes> must contain the text "CHSEQ#nDTYYYY-MM-DDTHH:MM:SS", where "n" means the serial number of the subsequent account change (n=1,2,3,4,...), and "YYYY-MM-DDTHH:MM:SS" is the date and time of the account change. The specified text is entered only in the case of subsequent direct changes to the data on the receipt (without voiding the original receipt and issuing a new one).
FURS will assign a new EOR code to the changed receipt information sent. The amended issued receipt will include the new ZOI and EOR labels. In accordance with Article 38 ZDavP-2, the taxpayers must keep data on the original receipt and all subsequent changes, so they will have to keep data on the first and second (changed) receipts, i.e., for the data on the first receipt, they will keep ZOI-1 and EOR-1 , and ZOI-2 and EOR-2 for the data on the changed receipt.
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