Following amendments to the VAT Law published on 6 December in the Official Gazette, and further clarified by the Ordinance on 31 December 2024, a new VAT reporting obligation called “Sales and Purchase Ledgers” is coming into force.
Key changes
- Effective 1 July 2025, all VAT-registered entities in Slovenia, including non-established businesses without a physical presence, must submit Sales and Purchase Ledgers alongside their VAT returns.
- These ledgers serve as control lists and must be submitted simultaneously with the VAT return for the corresponding tax period.
- If submitted at three working days before the VAT return deadline, the data will be used to pre-fill the VAT return, streamlining the filing process.
How to submit your ledgers
As announced by the Financial Administration on 5 May 2025, taxpayers can submit the Sales and Purchase Ledgers through:
- Accounting software integrated with the Financial Administration’s online services
- Manual upload of .zip files via the eDavki portal
- The MiniBlagajna app, designed for small businesses that maintain their records using this system
What this means for businesses
Slovenia’s move toward detailed, transaction-level reporting reflects a wider EU trend toward full VAT digitalisation. The pre-filling feature reduces errors and saves time, but it also means businesses need to ensure their data is accurate and submitted promptly.
If this update affects you, review your VAT reporting processes now and prepare your accounting systems to comply with these new requirements by mid-2025.
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
