If intra-Community dispatches or acquisitions surpass an annual threshold of EUR 220,000 or EUR 140,.000 respectively, taxpayers registered in Slovenia must file a monthly Intrasta
Slovenian taxpayers are required to file a monthly Intrastat report if the value of their intra-Community dispatches or acquisitions exceeds an annual threshold of 200,000 euros or 140,000 euros, respectively. The Intrastat returns should be submitted electronically either through the exchange of electronic messages or via the website of the Slovenian statistical authority.
Learn more about Intrastat and ESL in Slovenia in our comprehensive guide below.
VAT registered individuals or businesses in Slovenia who engage in intra-Community transactions have an obligation to submit an EC Sales List (ESL), also known as a recapitulative statement. The ESL provides details about the VAT registered customers of the filer who are residents in other EU countries.
Starting from January 1, 2020, the ESL must include additional information regarding the recipients of products involved in call-off stock agreements, as mandated by Article 90(4) of the VAT Act.
The ESL must be filed with the Tax Authority by the 20th day of the month following the relevant tax period. The submission can be made electronically or through electronic file transfer methods.
Last Updated:22/12/2023
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