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