Slovenian 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
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Latest Slovenian news
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
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.
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