Mandatory VAT Ledger Reporting from July 2025 – The Start of Digital Tax Compliance

Slovenia continues its path toward digital tax transformation. As of July 1, 2025, all VAT-registered businesses will be required to submit not only their VAT returns but also detailed records of issued and received invoices (VAT ledgers) electronically through the eDavki portal.

This reform aims to improve transparency, reduce reporting errors, and allow the Financial Administration (FURS) to generate pre-filled VAT returns for taxpayers.

All records must be submitted in a structured electronic format (XML or CSV) containing mandatory invoice elements — including issue dates, amounts, VAT breakdowns, and buyer/supplier identification.

Companies that submit their records at least three working days before the VAT return deadline will gain access to a pre-filled VAT form prepared by FURS, making the process more efficient and reducing administrative workload.

For accounting firms and businesses, this marks a shift toward full digital compliance. Accounting software will need to support data exports in standardized formats, while clients must ensure the accuracy of invoice data to avoid mismatches and potential penalties.

💡 Tip:
Now is the time to review your accounting systems. Ensure they can export invoice data in XML or CSV formats and test submissions ahead of time. Early preparation will help you avoid last-minute errors when the new rule takes effect.