- Explanation 1 to the SRS (2024)
- claims for input value added tax
- The professional council of the Slovenian Institute of Auditors adopted the explanation on April 23, 2024
- Changes in claims for input value added tax are recognized as direct increases or decreases in the individual purchase value of assets or services
- Organizations can choose to increase other business revenues or expenses for the entire difference in input value added tax
- The explanation is effective from the date of publication and applies to annual reports starting from January 1, 2024 or later.
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.
