Slovenia introduces mandatory VAT ledger submissions from July 2025

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.

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.