- New Requirement for VAT Ledgers: Starting July 1, 2025, all taxable persons registered for VAT in Slovenia will be required to maintain and electronically submit VAT ledgers alongside their VAT returns, as mandated by the VAT Act published on December 6, 2024.
- Structure and Content Specifications: VAT-registered taxpayers must maintain two separate ledgers for input and output transactions, adhering to strict content, structure, and format standards (XML, JSON, or CSV). The ledgers will include detailed information about issued and received invoices, such as taxpayer identification, transaction values, and applicable VAT rates.
- First Reporting Deadline: The first submission of VAT ledgers will be due in August 2025, covering the tax period of July 2025. This new reporting obligation aims to enhance transparency and streamline VAT compliance for all businesses operating in Slovenia.
Source Marosa
