Slovenia is to impose VAT Ledger reporting alongside the periodic VAT return. The new measure, now enacted in the VAT Act, will come into effect from 1 July 2025.
It will cover two sections:
Sales VAT
Purchase VAT
This will require:
Counter party details, including VAT number
Details of supplies, values and VAT amounts
Reasons for exemptions; reverse charge etc
Domestic, intra-EU and non-EU supplies
Read more in our Slovenian VAT guide.
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Existing Slovenia supplementary VAT reporting
Slovenia already has additional reporting requirements beyond the monthly VAT return. This includes: monthly European Sales Listing for goods and services supplies 20th of month following. Intrastat monthly by the 15th of the following month for supply of goods above threshold: dispatches: €270k; arrivals: €240k. Domestic reverse charge listing (PD-O), due with VAT return if any applicable supplies.
Central Europe VAT reporting
Slovenia is following the example of others:
Slovakia VAT Ledgers, which have been in place since January 2014.
The Czech Republic introduce its ledger requirements in January 2016. Both essential require details on any transaction that includes a VAT element.
Hungary eVAT digital ledgers in 2024
This is simpler to the OECD SAF-T obligation, which has been adopted in Poland as a basis for the VAT return, and is coming in Bulgaria.
