Slovenia has introduced a new obligation for all VAT-registered taxpayers to prepare and submit VAT ledgers in addition to the existing VAT return requirements. This new reporting requirement will take effect from 1 July 2025.
Taxpayers will be required to submit separate ledgers for output and input transactions. The VAT ledgers must be submitted monthly, in line with the deadlines applicable to VAT returns. The submission will be done electronically.
The Implementing rules of the VAT Act specify that the data must be submitted to the Slovenian tax authority in XML, JSON, or CSV format. While these formats have been confirmed, the detailed technical specifications for the VAT ledger submissions and information on how they will be exchanged are yet to be published.
The content requirements for the VAT ledgers have been outlined in the rules for implementing the VAT Act, specifying the necessary information to be included in both output and input records.
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