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Invoicing in Slovenia

Slovenia – invoicing requirements

Slovenian VAT Act mandates that a person subject to VAT must provide a VAT invoice for all taxable supplies of goods and services, including exports and intra-Community supplies. This is essential to enable the recipient of such supplies to claim the relevant input VAT deduction. In Slovenia, specific information is required for invoices. This information is presented below.

Learn more about invoice requirements in Slovenia in our comprehensive guide.

vat in slovenia

Invoicing Information

Full VAT invoice

  • Date of the invoice.
  • Invoice number (a distinct, sequential number).
  • Supplier’s VAT number.
  • If the client is required to pay VAT on the goods/services provided, the customer’s VAT identification number is required.
  • The supplier’s and the customer’s complete addresses.
  • A detailed description of the products or services that are being offered.
  • If appropriate, information regarding the number of things.
  • If appropriate, unit pricing.
  • If the supply date differs from the invoice date, the supply date is used.
  • The supply’s net amount.
  • Discount if applicable.
  • The VAT rate(s) that were used, as well as the total amount of VAT divided by rate.
  • The invoice’s total gross amount.
  • Provide information regarding the new means of transportation, if applicable.
  • Indication of the Special Scheme that was used, if applicable.

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Important Information

 

In the case of exceptional mentions, some additional information must be included on invoices in Slovenia if applicable:

  • Information about the new mode of transportation.
  • Indication of the Special Scheme that was used.
  • Name, location, and VAT number of the VAT representative.
Simplified Invoice

 

If the value of the supply (exclusive of VAT) is less than 100 euros, a simplified VAT invoice may be produced for supplies to another taxpayer or a legal organization that is not a taxpayer, as well as for supplies to final customers.

 

Online Tax-certified Cash Registers

 

The implementation of this system serves as an anti-fraud measure. It entails the obligation for entities engaged in cash transactions to electronically validate their invoices from suppliers of goods and services through the Tax Authority’s central information system. This enables real-time certification of issued invoices by the Tax Authority.

Taxpayers who are not required to issue invoices under the VAT Act are exempt from this requirement. Additionally, invoices generated through payment service providers like PayPal are excluded, as stated by the Ministry of Finance.

Customers who fail to obtain and retain invoices generated via this online cash register system may face a penalty of EUR 40.

 

Electronic Invoicing

 

The use of electronic invoicing is generally voluntary and not mandatory. However, for transactions between businesses and the government (B2G), the Law on the Provision of Payment Services for Budget Users (Zopspu-1), enacted on November 22, 2016, makes it obligatory to use electronic invoices.

To send electronic invoices to public entities, businesses can utilize various platforms such as the PEPPOL network, third-party invoicing services, certain banking portals, or the Slovenian government’s UJP eRačun platform. On the other hand, when sending electronic invoices to external recipients, businesses have multiple options available, and there are no specific requirements for validation or reporting.

 

Last Updated: 22/12/2023

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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