Starting July 1, 2025, Slovenia will introduce VAT Ledger reporting, requiring businesses to submit detailed transaction-level VAT data monthly alongside their VAT returns. This includes reporting sales and purchase VAT, counterparty details, transaction values, and exemptions, aligning Slovenia with other Central European countries that have implemented similar measures. The reform aims to enhance transparency and compliance, following the example of Slovakia, the Czech Republic, and Hungary.
Slovenia to Implement Transaction-Level VAT Reporting from July 2025
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Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
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686
Content accuracy validation date:
07.02.2025
Content accuracy validation time:
08:07h
Starting July 1, 2025, Slovenia will introduce VAT Ledger reporting alongside the regular periodic VAT return. This new requirement, now part of the VAT Act, will mandate transaction-level VAT calculations and deduction reporting on a monthly basis.
What does this include?
The VAT Ledger will have two sections:
- Sales VAT
- Purchase VAT
Taxpayers must report:
- Counterparty details, including VAT numbers,
- Supply details, such as transaction values and VAT amounts,
- Reasons for exemptions, including reverse charge scenarios,
- Breakdown of domestic, intra-EU, and non-EU transactions.
Slovenia already imposes additional VAT reporting obligations, including:
- Monthly European Sales Listing (for goods and services) – Due by the 20th of the following month,
- Intrastat Reporting – Due by the 15th of the following month, required for goods transactions exceeding: €270,000 for dispatches and €240,000 for arrivals,
- Domestic Reverse Charge Listing (PD-O) – Must be submitted with the VAT return if applicable.
Slovenia is following the example of other Central European countries:
- Slovakia introduced VAT Ledgers in January 2014,
- The Czech Republic implemented its version in January 2016,
- Hungary launched eVAT digital ledgers in 2024.
This system is similar to the OECD SAF-T (Standard Audit File for Tax), which Poland has adopted as the basis for its VAT return, and Bulgaria is preparing to implement.
This change will bring Slovenia in line with other European countries, increasing transparency and compliance in VAT reporting.
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