Slovenian VAT invoice requirements

Slovenian VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Slovenian invoices

For intra-Community transactions, Slovenian VAT invoices must be issued by the 15th day of the month after the taxable supply. For all other transactions, there is no time limit for issuing invoices. However, the VAT must be paid and included in the tax return for the tax period in which the transaction took place.  Invoices must be stored for ten years.  Slovenia, like all EU member states, now permits the use of electronic invoices under certain conditions.

Slovenian invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier
  • Full name and address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate applied, and the amount of VAT
  • Details to support zero VAT – export, reverse charge or intra-community supply
  • The total, gross value of the invoice

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. 

Latest Slovenian news

Slovenia cuts e-book VAT to 5.5%

Nov 23, 2019 

The Slovenian National Assmebly has agreed to reduce the e-book VAT rate to 5% from 1 January 2020. The rate had already been reduced from the standard rate of 22% in September

EU VAT and tax veto review

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. 

EU implements VAT generalised reverse charge

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.