As of 1 July 2025, all taxpayers registered for VAT purposes will be required to keep two separate records: a record of charged VAT and a record of VAT deductions. Both records must be submitted electronically to the Financial Administration of the Republic of Slovenia (FURS) for each tax period.
Deadlines for the first submission
- by the end of August 2025 for monthly taxpayers,
- by 20 August 2025, if also required to submit a recapitulative statement (RP-O) for that period,
- by the end of October 2025 for quarterly taxpayers.
Pre-filled VAT return
If the taxpayer submits these records at least three working days before the VAT return deadline, FURS can prepare a pre-filled VAT return, unless the taxpayer has already filed it themselves.
- If the taxpayer claims a VAT refund, this pre-filled return becomes official upon delivery via eDavki.
- Otherwise, it becomes official only once the filing deadline expires.
Who must keep records?
The obligation applies to all taxpayers identified for VAT in Slovenia, whether established in Slovenia or abroad.
Even small taxpayers with an atypical VAT ID number for cross-border transactions must keep records for transactions they report in their VAT return.
How to submit the records
The data must be submitted exclusively in electronic form, via:
- accounting portals linked to FURS online services,
- uploading ZIP files through the eDavki portal,
- or using the free MiniBlagajna application, intended for taxpayers with a small volume of simple transactions.
Compliance and penalties
Taxpayers must ensure the submitted records match the VAT return.
If discrepancies arise, corrections must be submitted within three working days after filing the return.
If a taxpayer does not receive a pre-filled return (due to technical or substantive reasons), they must file the VAT return themselves by the statutory deadlines.
Special note for retail:
When keeping records in retail, each invoice to a VAT taxpayer (per Article 5 of the Slovenian VAT Act – ZDDV-1) must be recorded individually, while sales to final consumers are reported in periodic cash register summaries.
For more information, you can contact our advisors via the inquiry form.
