- FURS provided explanations on VAT accounting and deduction records.
- Technical specifications for submitting VAT records are available.
- VAT records must be in a prescribed structured format and electronically maintained.
- Manual preparation in Excel and conversion to XML is allowed.
- Manual uploading of XML files for VAT records is possible.
- The field “NAČIN OBRAVNAVE” has three values for different uses.
- VAT records can include positive and negative interest in the “DAVEK88” field.
- The same test certificate can be used for testing VAT records.
- Taxpayers can review and correct VAT records in eDavki.
- Changes in legislation affect VAT record submissions for periods before July 2025.
- Current TXT format must be supported for a certain period after new records are introduced.
- Taxpayers with quarterly tax periods must submit records monthly.
- Specific conditions apply for selecting value 3 in the “NAČIN OBRAVNAVE” field.
Source: racunovodja.com
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.
