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 UK VAT compliance?

Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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