Slovenia VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if no taxable transactions take place, a nil VAT return must still be submitted.

Deadlines and Frecuency

In Slovenia, VAT the deadline for submitting the VAT return depends on whether an ESL (European Sales Listing return, or recapitulative statement for intra-Community transactions) is required:

• When there is no ESL return due, the deadlines for VAT is by the last working day of the following month
• When the ESL return is due in a given period, the deadline for VAT is by the 20th of the following month.

If the due date falls on a weekend or public holiday, it is shifted to the next working day. There is no obligation to file an annual VAT return in Slovenia.

If your Slovenian VAT return results in a payable position, the payment must be made by the same day as the return submission. Payments are made via bank transfer. Marosa will provide you with updated payment instructions for every reporting period you need to make a VAT payment.

If the VAT return shows a credit position—for example, when input VAT (from purchases) exceeds output VAT (from sales)—the resulting VAT credit may either be carried forward to offset future VAT liabilities or claimed for refund. Your Marosa team will facilitate more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT in Slovenia.

VAT Templates

Below you’ll find VAT templates available in English.