Slovenian EC Sales Lists (ESL)
If a Slovenian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular Slovenian VAT return or Slovenian Intrastat.
When do Slovenian EU Sales List reports have to be completed?
If a Slovenian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Slovenian border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Slovenian ESLs be filed?
In Slovenia, regardless of the value of supplies, ESLs are filed on a monthly basis for both goods and services. The filing date is the 20th of the month following the reporting period end.
Slovenian ESL filings are made online. There may be a fines of between EUR2000 and EUR125,000 for late or incorrect Slovenian ESL filings.
Latest Slovenian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
December 28, 2018
Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...
- Czech Republic
- United Kingdom