Starting in 2025, Slovenia will implement two significant changes affecting entrepreneurs and accounting professionals.
First, the VAT registration threshold will increase from €50,000 to €60,000 of annual turnover. This change will relieve many small businesses and sole proprietors from the administrative burden of VAT compliance if their revenue remains below the new threshold.
At the same time, FURS will introduce mandatory digital reporting of issued and received invoices (so-called VAT ledger reporting).
Every VAT-registered business will be required to submit structured records (e.g., XML or CSV) via the eDavki portal, listing all issued and received invoices.
The aim is to enhance transparency, reduce reporting errors, and streamline the preparation of pre-filled VAT returns.
For accounting firms in Ljubljana and across Slovenia, this means ensuring that clients’ software solutions are compatible with the required digital formats and that internal processes are fully aligned with the new system.
💡 Tip:
If your business turnover is close to €60,000, monitor it monthly — exceeding the threshold triggers immediate VAT registration. Also, check whether your accounting system already supports digital data submission.