Slovenia: Beginning in July 2025, mandatory VAT reporting and pre-filled VAT returns

Starting July 1, 2025, all VAT payers in Slovenia must provide proof of calculated VAT and VAT deduction, with pre-filled VAT returns introduced under Article 88.d. The Financial Administration's website provides detailed guidelines and technical specifications for submission via the KIR KPR online service.

 

All VAT payers are required to provide proof of calculated VAT and proof of VAT deduction as of July 1, 2025.
The use of pre-filled VAT returns is governed under the new 88.d article.
The Regulation on the Implementation of the VAT Act specifies the circumstances and mode of submission, as well as the specifics of the proof. The website offers pre-filled VAT returns together with a thorough explanation of the proof of calculated VAT and VAT deduction.

The following information is available on the Financial Administration's website:

- A thorough explanation of the proof of the pre-filled VAT return, the computed VAT, and the VAT deduction.

- Technical specifications for the KIR KPR online service.