As of the end of August 2025, all entities identified for VAT purposes in Slovenia, whether located locally or abroad, will face new obligations under updated tax reporting rules. Two new records must be kept and submitted to the Financial Administration of the Republic of Slovenia (FURS) on a regular basis:

  1. Record of VAT charged
  2. Recording of VAT deductions

These changes represent a significant step towards the digitization of tax reporting and aim to improve transparency and compliance for all VAT-registered businesses.

Who must comply?

The requirement applies to all taxpayers identified for VAT in Slovenia, regardless of where they are based. This includes atypical taxpayers, such as private landlords or individuals who provide services through platforms such as Booking.com. Even if they are not regular VAT payers, they must register as “atypical taxpayers” and report transactions involving VAT, especially when paying commissions to foreign service providers.

Important deadlines

  1. For businesses with a monthly VAT period, the first submission is due by August 31, 2025.
  2. For quarterly VAT payers, the deadline is October 31, 2025.

If a taxpayer submits records of issued and received invoices to FURS at least three business days before the VAT return deadline, FURS will automatically prepare a pre-filled VAT return for confirmation. If this pre-filled return is not received, the taxpayer must ensure that the VAT return is filed and paid on time.

What should the records contain?

The record of VAT charged must include:

  • Details of taxable supplies
  • Exempt supplies, both with and without right to deduct
  • Reverse charge transactions
  • Distance sales and services within the EU
  • Import VAT
  • Taxpayer name, address and VAT identification number
  • Invoice numbers, dates and values excluding VAT

The record of VAT deductions must include:

  • Purchases of goods and services in Slovenia
  • Import and intra-EU purchases subject to VAT in Slovenia
  • Deductible and non-deductible VAT amounts
  • Supplier name, address, invoice number and VAT number

Each invoice must be recorded separately. If the invoice number is unclear or missing, the taxpayer must request a corrected copy from the supplier. Without a valid invoice number, submission is not possible.

How are the records submitted?

Both sets of records must be submitted electronically to FURS. Manual submission via G2B platform eDavki forms will not be supported. There will be three ways to submit data:

  1. Through compatible accounting platforms
  2. Through authorized third-party service providers
  3. Through a direct software interface

Support for business proffesionals, entrepreneurs, companies and corporations

These new obligations may seem complex, especially for those operating internationally or entering the Slovenian market for the first time.

At SIBIZ (www.sibiz.eu), we provide specialized accounting, tax, and administrative support tailored for business professionals, entrepreneurs, companies, and corporations. Our services are designed to help you fully comply with Slovenian regulations, whether you are starting a new business, managing ongoing operations, or expanding into the region.

We work with clients throughout Slovenia and the region, providing practical, results-oriented support in areas such as VAT registration, tax reporting, financial compliance, and more.