Tax Alert, February 2025

Mandatory VAT ledgers in Slovenia

Tax Authorities published short answers to the questions on mandatory VAT ledgers

Following recent changes in tax legislation, starting from July 1, 2025 taxable persons will be obliged to submit  VAT ledgers (ledger of charged VAT and ledger of deducted VAT) as part of their VAT reporting. The Financial Administration of the Republic of Slovenia (FURS) published brief answers to questions regarding VAT ledgers and the reporting method on its website on February 19, 2025.

Link to the answers (available in Slovenian only): Kratka_vprasanja_in_odgovori_Evidenca_obracunanega_DDV_in_Evidenca_odbitka_DDV.doc

On the Tax Authorities website xml Schemes for mandatory VAT ledgers as well as tecnical specifications on exchange of information are available. See the link to both here below:

eDavki - XML strukt.

eDavki - For developers 

We recommend that taxpayers familiarize themselves with the requirements and instructions and prepare in a timely manner for the additional reporting obligation. Our tax experts at EY are regularly available to assist you with this.



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