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.


Need help with your Slovenian VAT compliance?



Researching Slovenian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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