Subsequent direct changes to the content of the receipt, without prior voiding of the original receipt and issuance of a new one, are only possible in exceptional cases, when this is permitted by accounting and tax regulations. Before making such a change to the receipt, it is necessary to first determine for each specific case whether such a change is permissible. As a rule, these are cases where the receipt information has already been submitted for tax certification, but the receipt has not yet been issued or has not yet been forwarded, sent, or handed over to the customer.
Subsequent direct changes to the content of the receipt in Slovenia
Public
Slovenia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
743
Content accuracy validation date:
30.11.2022
Content accuracy validation time:
10:21h
The permissibility of subsequent direct changes to the data on the receipt, without prior voiding of the original receipt and issuance of a new receipt, therefore, depends on the individual's specific case and circumstances.
The general procedure for subsequently changing data directly on the account is as follows:
The entire amended receipt is sent for confirmation. In these cases, the Financial Administration will consider the last received information about the receipt as the information about the issued receipt. From the data on the changed account, the ZOI is calculated according to the prescribed algorithm; as a general rule, the value of the ZOI on the changed account will be different from that on the original account. The ZOI values on the original and amended receipts will be the same only if the data from which the ZOI is calculated on the amended receipt is the same as that on the original receipt (Taxnumber, IssueDateTime, InvoiceNumber, BusinessPremiseID, ElectronicDeviceID, InvoiceAmount). In addition to the data on the changed receipt, the message to change the receipt data also contains data on the original receipt that is being changed: the number and date and time of issue of the original receipt (element <fu:ReferenceInvoice>). Also, the message about the change of receipt information must also contain information about the serial number of the change and the date and time of the change: The element <fu:SpecialNotes> must contain the text "CHSEQ#nDTYYYY-MM-DDTHH:MM:SS", where "n" means the serial number of the subsequent account change (n=1,2,3,4,...), and "YYYY-MM-DDTHH:MM:SS" is the date and time of the account change. The specified text is entered only in the case of subsequent direct changes to the data on the receipt (without voiding the original receipt and issuing a new one).
FURS will assign a new EOR code to the changed receipt information sent. The amended issued receipt will include the new ZOI and EOR labels. In accordance with Article 38 ZDavP-2, the taxpayers must keep data on the original receipt and all subsequent changes, so they will have to keep data on the first and second (changed) receipts, i.e., for the data on the first receipt, they will keep ZOI-1 and EOR-1 , and ZOI-2 and EOR-2 for the data on the changed receipt.
Other news from Slovenia
Slovenia Launches New EDP-PO Form for Electronic Tax Authorizations
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
On December 2, 2024, a new eService has been launched in Slovenia's eTaxes platform, introducing the EDP-PO form (Application for External Authorization for an Authorized Person). This service facilitates external authorized persons to manage tax-related tasks on behalf of other taxpayers electronically. The main features of the EDP-PO Form are as follows: Purpose: The EDP-PO form allows author... Read more
Reminder: Slovenian 2025 VAT and Invoice Act Changes
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
The proposed amendments to Slovenia's Value Added Tax Act (ZDDV-1) aim to modernize and simplify the VAT system, with several key changes set to take effect on January 1, 2025. A public consultation was held until July 3, 2024. The amendments introduce the option for companies to form a VAT group, enabling multiple related entities to operate under a single VAT number. This will allow the group to... Read more
Reminder: Slovenia to Mandate Electronic Invoicing and Reporting for Businesses by June 2026 to Combat VAT Fraud
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Slovenia will mandate electronic invoicing (e-invoicing) and reporting (e-reporting) for B2B transactions by June 2026, aiming to combat VAT fraud and enhance tax compliance. Businesses must use specified formats, such as the national e-SLOG standard or EN 16931, and report invoice data to tax authorities within eight days. This initiative streamlines tax processes, reduces VAT evasion, and aligns... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Pošta Slovenije Launches MojaPošta Mobile App for Enhanced Package Management
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Pošta Slovenije has launched the MojaPošta mobile app, enabling users to track packages, receive status updates, and conveniently manage smartphone deliveries. With features like flexible delivery options, default collection points, and a simplified shipping process, the app aims to enhance user satisfaction and streamline parcel management. This innovation also benefits online merchants by reduci... Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Slovenia to Discontinue Support for TLS 1.0 and 1.1 on beta.edavki.durs.si and edavki.durs.si systems
Slovenia
Author: Ivana Picajkić
The upcoming termination of support for TLS (Transport Layer Security) protocols 1.0 and 1.1 on the systems beta.edavki.durs.si and edavki.durs.si is scheduled to take place on November 18, 2024, and December 2, 2024, respectively. This decision is part of a broader initiative aimed at enhancing the security of data transmission over networks. Read more