The Slovenian Official Gazette has published amendments to the VAT Implementation Rules, affecting the completion of the VAT Identification Request Form (DDV-P2). Key changes include:
- Section II: Turnover of Goods and Services
- Enter the actual turnover for goods and services:
- Field 12: Turnover from the previous calendar year (2024).
- Field 13: Turnover for the current calendar year (2025).
- Only actual turnover is recorded; expected turnover is not.
- Enter the actual turnover for goods and services:
- Section III: Other Information
- Minor editorial adjustments to align the field text with the new VAT Act amendments (ZDDV-1O).
- Fields 14 and 15 are for taxpayers opting for voluntary VAT registration:
- Field 14: For taxpayers under Article 94(9) if turnover (fields 12 and 13) is ≤ 60,000 EUR.
- Field 15: For farmers taxed under a flat-rate income system (Article 94.k(3)).
Tax authorities may request additional documentation if inconsistencies in turnover values are found. Accurate completion of the form ensures faster processing without corrections.
Source: fu.gov.si
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
