Slovenia introduces mandatory VAT ledger submissions from July 2025

From 1 July 2025, Slovenia has required all value added tax (VAT)-registered businesses — including non-established entities — to submit detailed VAT ledgers alongside their periodic VAT returns. This new obligation applies to both monthly and quarterly filers, with the first submissions due in August and October 2025, respectively.

Known locally as Knjiga izdanih računov (Record of Issued Invoices) and Knjiga prejetih računov (Record of Received Invoices), these VAT ledgers are Slovenia’s implementation of a SAF-T (Standard Audit File for Tax)-type reporting requirement. They’re part of the country’s wider digital tax agenda and aim to provide the Slovenian tax administration with structured, transaction-level VAT data.

Businesses must prepare and submit two ledgers electronically in XML, JSON, or CSV format:

• Knjiga izdanih računov (Output VAT ledger) – contains details of sales invoices, including:
  • Taxpayer and customer identification
  • Invoice numbers, issue and posting dates 
  • Domestic, intra-EU, exempt, and distance sale values
  • Calculated VAT amounts per rate
  • Self-reporting notes where applicable 
• Knjiga prejetih računov (Input VAT ledger) – contains details of purchase invoices, including:
  • Supplier details
  • Invoice numbers, issue and receipt dates
  • Values of domestic and cross-border purchases 
  • Deductible and non-deductible VAT amounts
  • Self-reporting notes where applicable

The ledgers must be submitted as separate files to the Slovenian tax authority, in addition to the periodic VAT return.

Who is affected?

The new requirement applies to all entities registered for VAT in Slovenia, including non-established companies without a physical presence in the country. Foreign companies using local VAT representatives or fiscal agents are also included in the scope.

To comply, businesses need to:

1. Extract relevant sales and purchase VAT data from ERP or accounting systems 
2. Populate the ledgers in the required structure and format 
3. Submit these files electronically in line with filing deadlines

If you operate across multiple EU countries or file VAT through intermediaries, you may need new processes or technology to meet Slovenia’s format and submission requirements.

Support for Slovenia’s VAT ledger reporting — Knjiga izdanih računov and Knjiga prejetih računov — is available within Avalara’s VAT reporting solution.