Ledger Submission Mandatory in Slovenia as of 1 July 2025

VAT Ledgers Requirement by July 2025 

As of 1 July 2025, all taxable persons registered for VAT in Slovenia will be required to maintain and submit VAT ledgers alongside their VAT returns. This new requirement was enacted under the VAT Act, published on 6 December 2024.

Find below some key highlights of the new VAT ledgers requirement:

• All VAT-registered taxpayers in Slovenia must comply with the ledgers obligation, including non-established companies with a VAT registration in Slovenia.
• The frequency of submission will be the same as for your VAT returns. Therefore, Ledgers will normally be submitted monthly or quarterly. 
• Taxpayers will have to maintain two separate VAT records in a pre-defined format, for output and input transactions respectively.
• VAT ledgers will be submitted electronically.
• Ensure compliance with prescribed content, structure, and format standards (XML, JSON, or CSV).
• First reporting period: July 2025 (submission due in August 2025).
• The deadline for Ledgers submission is the same as for the Slovenian VAT returns: either the last working day of the following month or, in case of reporting ESL, by the 20th day of the following month.

The VAT ledgers will contain data from all issued and received invoices within a given tax period. This reporting obligation aims to enhance transparency and streamline VAT compliance.

Content of the Slovenian VAT Ledgers 

The content, structure, and format of the VAT ledgers are strictly regulated. According to current legislation, VAT ledgers for outout VAT must contain the following information:   

• Name and address of the taxable person and his VAT identification number and serial number
• tax period;
• date of entry of the document;
• document number;
• date of the document;
• the name and registered office of the taxable person – recipient and his tax number or VAT identification number, if he is identified for VAT purposes;
• value of supplies of goods and services excluding VAT;
• the value of supplies of goods and services in Slovenia, on which VAT is charged by the recipient; 
• the value of supplies of goods within the Union and services provided to other Member States;
• the value of exempt supplies, separated by the right to deduct;
• the value of exempted intra-Union triangular supplies of goods;
• value of distance sales of goods;
• the value of supplies of goods with assembly or installation in another Member State;
• the amount of VAT charged, shown at the prescribed rates, separately for domestic supplies and for supplies received from other Member States, from which the recipient must calculate VAT, and for VAT charged on the basis of self-assessment, separately for goods and services received or for imports;
• supplies of goods and services with the right to deduct VAT, where the place of supply is outside Slovenia;
• whether it implements the self-declaration institute under Article 88b of the Slovenian VAT Law;
• notes.

The list for input VAT records can also be found under article 150a Implementing VAT regulation. Also, articles 85.6 and 85.b) of the VAT Law introduce the new VAT compliance obligation. The Financial Administration (FA) is expected to publish further details and specific examples. 

How Can Marosa Help you with Slovenian VAT Ledgers?

Marosa stays current on the changing requirements in Slovenia, offering clients guidance on compliance timelines and smooth implementation. Additionally, Marosa's VATIFY software enables businesses to efficiently prepare and submit VAT compliance obligations with precision, ensuring full compliance with the new ledgers requirements.