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
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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