Starting June 1, 2026, Slovenia plans to implement mandatory B2B electronic invoicing and VAT reporting for cross-border and domestic transactions, excluding B2C transactions. Using the e-SLOG standard, taxpayers will report invoices to the tax authority within eight days of issuance or receipt. These efforts align with Slovenia's broader goals of enhancing tax transparency, reducing fraud, and st... Read more

On January 13, 2025, the Slovenian tax authority announced new guidelines for VAT evidence, referred to as KIR (VAT charged) and KPR (VAT deductions), which will take effect on January 20, 2025. These records must document VAT details for sales and deductions, following structured formats outlined in technical documentation available on the eDavki platform. Read more

Starting July 1, 2025, Slovenian taxpayers must maintain two specific records: VAT charge records and VAT deduction records, as mandated by new Articles 150a and 150b of the VAT regulations. Read more

Starting January 1, 2025, Slovenia will implement VAT Act amendments, including raising the VAT registration threshold from €50,000 to €60,000 to reduce the compliance burden on small businesses. Sugary beverages will be taxed at the standard 22% VAT rate, aligning with public health goals, while vending machine sales will also generally be subject to VAT. Read more

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

Slovenia's Special Arrangement for Small Taxpayers, effective January 1, 2025, simplifies VAT obligations for small businesses with annual turnovers under EUR 60,000. The arrangement allows VAT exemptions for eligible domestic and cross-border operations, with businesses needing to register and report under specific conditions. Read more

Slovenia has introduced changes to the VAT identification number application process (form DDV-P2) to streamline compliance and improve reporting accuracy. Taxpayers must now report actual turnover figures for 2024 and 2025 in specific fields, with minor editorial updates clarifying voluntary VAT registration options. Read more