HomeBlogNewsEssential Guide to Slovenia’s New VAT Ledger Reporting Requirement: What You Need to Know Starting July 2025 

Essential Guide to Slovenia’s New VAT Ledger Reporting Requirement: What You Need to Know Starting July 2025 

Slovenia is about to introduce significant changes to its VAT system, with a mandatory VAT ledger reporting requirement set to begin on July 1, 2025. This new regulation will require all VAT-registered businesses to submit detailed electronic VAT ledgers for both output and input VAT. If you’re running a business in Slovenia or have VAT registration there, it’s time to prepare for these changes. Here’s everything you need to know to ensure compliance. 

Slovenia’s VAT Transformation: Key Insights on the New VAT Ledger Reporting Requirements 

The introduction of VAT ledger reporting is a major shift in how VAT is managed in Slovenia. Starting in July 2025, all VAT-registered businesses will be required to submit electronic VAT ledgers in addition to their VAT returns. These ledgers will document both sales (output VAT) and purchases (input VAT) in granular detail. The goal is to improve tax transparency and facilitate more accurate VAT audits. 

What Does This Mean for Your Business? 

  • Businesses must maintain accurate and up-to-date records of all taxable transactions. 
  • Electronic filing will streamline compliance but requires accurate, structured data management. 

Breaking Down the VAT Ledgers: What You Need to Record 

The new regulation specifies two distinct ledgers: output VAT ledger and input VAT ledger. Both ledgers must be prepared and submitted separately. 

Output VAT Ledger (Knjiga izdanih računov) details all sales transactions 

Input VAT Ledger (Knjiga prejetih računov) captures all purchases and expenses 

These records ensure full transparency in both your sales and purchase transactions. 

Who Will Be Affected? Understanding the Scope of the Regulation 

The VAT ledger reporting requirement applies to all VAT-registered businesses in Slovenia, including foreign companies that are VAT-registered in the country. 

Key Exemptions to Watch For: 

  • If your business has annual turnover below EUR 60,000, you may be exempt from VAT and submitting VAT ledgers. 
  • Businesses that meet the small taxpayer scheme criteria in another EU member state may also qualify for exemptions. 

How and When to Submit: Understanding the Submission Process 

Businesses are required to submit their VAT ledgers electronically, and the submission must be made monthly. If the tax authority sets a different VAT return deadline, quarterly or annually, VAT ledgers should also be submitted according to that new deadline. 

The first submission will coincide with the July 2025 VAT period, and the deadline for that will be the last working day of August. 

Submission Details: 

  • Submission Frequency: Monthly by default (aligned with VAT returns) 
  • Deadline: Submissions are due by the last working day of the following month after the tax period ends. 
  • Pre-filling: Submitting VAT ledgers at least three working days before the VAT return deadline will allow the tax authority to pre-fill VAT return data. 

A Digital Leap: How to Log in and Submit Your Data 

To submit VAT ledgers, businesses need to log in to Slovenia’s eTax Portal. The system requires a digital certificate or SI-PASS, a secure Slovenian electronic ID system, to authenticate submissions. You will also need to digitally sign your documents during the submission process, ensuring that all data remains authentic and tamper-free. 

File Formats and Technical Specifications for VAT Ledger Submission 

The technical aspects of VAT ledger submission require businesses to adhere to certain XML, JSON or CSV file formats and schemas. These formats ensure that data can be processed by Slovenia’s tax authorities and pre-filled into VAT returns where necessary. These schemas define the structure of the data that businesses must submit.  

Avoiding Penalties: The Importance of Timely and Accurate Submissions 

Non-compliance with VAT ledger submission requirements may result in fines. 

Penalties for Failing to Comply: 

  • Businesses may face fines ranging from EUR 4,000 to EUR 75,000 for failing to submit accurate or timely VAT ledgers. 
  • Larger companies may incur fines between EUR 10,000 to EUR 125,000

Transition note (July & August 2025):  

Due to initial rollout issues, FURS has indicated it will not initiate misdemeanor proceedings for ledger problems relating to July and August 2025. Normal enforcement resumes thereafter, so ensure that you are on top of the submission deadlines to avoid these serious consequences. 

Record Retention and Archiving: How Long Must You Keep Your Records? 

Under Slovenian VAT law, businesses must retain their VAT records for 10 years, starting from the end of the year in which the transaction took place. This includes both output and input VAT records

Special Retention Rules: 

  • Immovable Property: Records related to the sale or purchase of immovable property must be kept for 20 years
  • Electronic and Paper Records: You must ensure that all records, whether electronic or paper, are stored securely and remain unaltered. If you’re storing invoices electronically, ensure that the authenticity of the origin and the integrity of the content are preserved. 

What Happens if You Don’t Comply? 

Failing to comply with the new VAT ledger requirements can lead to serious consequences. Penalties for non-compliance range from substantial fines to potential legal issues. Additionally, tax authorities will be able to easily identify discrepancies in your VAT reporting, which could lead to audits and further investigations. It’s crucial to adhere to the new regulations and submit the required information on time. 

The Future of VAT Reporting in Slovenia 

This move to electronic VAT ledger submissions is part of a broader European trend toward digital taxation. As the global tax landscape evolves, businesses must adapt to these changes to remain compliant. By preparing now and ensuring your business is equipped to handle these new requirements, you can avoid costly fines and keep your operations running smoothly. 



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