The invoice is the basic document issued to the buyer by the supplier for the delivery of goods or services, and on the other hand, a claim for payment as remuneration for the deliveries made. The invoices are therefore closely linked to the occurrence of a taxable event and thus the obligation to calculate the value added tax “VAT”. “Tax event” means an event that meets the legal conditions necessary to create a VAT liability, and “VAT liability” arises when the Slovenian tax authority has the right to claim tax from the person liable to pay it. Payment may be deferred.
SDetailed rules for issuing invoices are laid down in the EU Member State where the goods or services are delivered. If the invoice is for deliveries of goods and services made in Slovenia, the invoicing rules in accordance with ZDDV-1 apply.
However, there are exceptions to the basic rule, namely when it comes to:
– Cross-border supplies to which the reverse tax liability referred to in Art. 76 sec. 3 and 4 and in art. 76 sec. 1 ZDDV-1 (Article 80.a (2) ZDDV-1) applies. If in these cases the recipient issues an invoice (so-called self-invoicing), the basic rule applies (Art. 80.a (1) ZDDV-1).
– For supplies taxed outside the EU (Article 80a third paragraph ZDDV-1).
– Exceptions to the basic rule also apply to taxpayers who are subject to one of the special arrangements of the VEM system (“OSS”), i.e. the EU, non-EU or import system.
In the above cases, the invoicing rules of the Member State in which the delivery of goods or services takes place do not apply, but the rules are set according to a different key (e.g. registered office, country of identification under special diagram …).
Who and when should issue an invoice?
Each taxpayer must ensure that he, the consignee or a third party, on his behalf, issues an invoice for the following supplies (Article 81 ZDDV-1):
– supplies of goods and services for the benefit of another taxpayer or a legal person other than the taxpayer;
– delivery of goods remotely (except for special arrangements of the VEM system – “OSS”);
– any advances received prior to any of the aforementioned deliveries of goods;
– any advances for services received from another taxpayer or legal entity other than the taxpayer before the services are provided;
– exempt deliveries of goods to other Member States under the conditions referred to in Art. 46 ZDDV-1 (also in the case of movements of goods and all deliveries of new means of transport);
– other deliveries of goods and services in the territory of Slovenia (e.g. deliveries to final recipients).
An invoice may also be issued by the buyer of the goods, or the customer for the supply of goods, or for a service provided to him by the taxpayer (the so-called self-invoicing). Pursuant to Art. 136 of the Regulations for Implementing the Value Added Tax Act (“PZDDV”), both the supplier and the buyer of the goods or the ordering party must jointly agree on the terms and details of the previous contract and the entire procedure for the approval of each invoice. Please note that, at the request of the Slovenian tax authority, the supplier and buyer will also have to prove the existence of a pre-existing contract. If the contract for the supply of goods or services contains all the details, no specific contract is required. In practice, self-billing is often used for commission transactions.
What are the exceptions to the invoicing obligation?
In the case of some taxpayers, the obligation to issue invoices pursuant to Art. 81 ZDDV-1 does not apply. These are the exceptions that are more broadly defined in Art. 143 PZDDV, namely:
1. Deliveries of goods and services as part of primary agricultural and forestry activities, provided that such supply is made by a taxable person not identified for VAT purposes (exempt under Article 94, paragraph second ZDDV-1) and made directly to the final consumer, e.g. direct home sales, door-to-door sales, direct sales in mobile stalls, markets) or for personal use on the taxpayer’s farm;
2. For some sales, if the taxpayer provides sales data with an inventory of opening and closing states at least once a month, with sales of tickets, tickets and tokens in passenger transport (train, bus, cable cars), stamps, securities and forms in the postal turnover, fees for participation in games of chance, if made in accordance with the provisions on games of chance, magazines, for sale from vending machines (goods and not services), for sale of cards with a code for charging prepaid systems of mobile operators from ATMs, GSM networks and the Internet, and for the sale of tokens from ATMs and sale of services at telepoints.
3. For insurance, reinsurance and financial services where those services are supplied to a taxable person in another Member State, provided that they are also exempt from VAT in that other Member State.
4. For exempt financial services (referred to in Article 44 (4) ZDDV-1) for which documents are issued in bulk, if they are made in the territory of the Republic of Slovenia or outside the EU, if the recipient’s persons or services are subject to taxation, are issued with a different document (invoice, payment instrument , extract, notification …), which must indicate the amount of the service charged and an indication that VAT is not charged in accordance with the relevant point of Art. 44 ZDDV-1. The data on the exempt turnover must be provided by the taxpayer in the relevant analytical records for each type of exempt financial income (or receivables) from the sale of goods or services.
5. In the case of supplies of goods and services to non-taxable persons (i.e. natural persons or end consumers who do not operate), if the value of the taxable supplies (taxed and exempt) in the current calendar year is less than or is unlikely to be more than € 5,000. The taxpayer must provide information on the supply of goods and services in his books. However, it is foreseen that such delivery must be made by a non-profit organization or other taxpayers who are not persons governed by public law (e.g. associations). It is important that:
– their goal is not to make a profit , but if they make a profit, they cannot share it, but must use it to further provide or improve services;
– are mainly managed and run by volunteers , who are not directly or indirectly involved in the results of these activities, either themselves or through other people;
– charge prices approved by the competent authority or prices not higher than those approved, or, in the case of supplies not requiring price approval, prices lower than those charged for similar supplies by taxable persons collecting VAT.
6. Non-profit organizations or associations whose supplies of goods and services exceed the threshold of EUR 5,000 taxable supplies may, under certain conditions set out in Slovenian legislation, also be eligible for an exemption from the obligation to issue invoices for certain supplies.
The taxpayer may still issue an invoice for the aforementioned deliveries, in which he must provide all the information specified as mandatory on the invoice in accordance with ZDDV-1.
What are the required account components?
Below we present what data the taxpayer identified for VAT purposes must provide on the invoice, which are essential elements of an invoice issued by a small taxpayer, and we have listed the essential elements of a simplified invoice. Please note that the amounts on the invoice may be shown in any currency, while the VAT amount on the invoice must be expressed in euro as agreed by ZDDV-1.
a) Taxpayer identified for VAT purposes
The taxpayer must provide on the invoice all the mandatory data specified in Art. 82 ZDDV-1:
1. date of invoice;
2. serial number allowing identification of the account;
3. the VAT identification number under which the taxable person supplied the goods or provided services;
4. VAT identification number of the buyer or customer under which the buyer or customer received the delivery of goods or provision of services for which he is obliged to pay VAT, or received the delivery of goods in accordance with Art. 46 of this act;
5. the name and address of the taxpayer and its buyer or principal;
6. the quantity and type of goods supplied or the scope and type of services provided;
7. the date of delivery of the goods or the date of performance or performance of the service or the date of its performance, if this date can be determined and differs from the date of issue of the invoice;
8. the tax base from which VAT is charged at an individual rate or to which an exemption applies, the unit price excluding VAT and any price reductions and discounts not included in the unit price;
9. the VAT Act;
10. the amount of VAT, with the exception of cases where special provisions apply, for which the Act excludes this information;
11. in the case of an invoice issued by the buyer of the goods or service recipient in the name and on behalf of the taxpayer, the indication “Only invoicing”;
12. in the case of VAT exemption, the applicable provision of Council Directive 2006/112 / EC or the relevant art. ZDDV-1 or other reference indicating that the supply of goods or services is exempt from VAT;
13. if the VAT payer is the buyer of the goods or the service recipient, the indication “Inverse tax liability”;
14. in the case of delivery of a new means of transport made under the conditions referred to in Art. 46 points 1 and 2 ZDDV-1, the properties referred to in article 1. 3 sec. 3 of this act (see subchapter 3.5);
15. in the case of applying special arrangements for travel agencies, the statement “Special arrangements – Travel agencies”;
16. when one of the special arrangements for second-hand goods, works of art, collections and antiques is applied, the statement “Special arrangements – second-hand goods”, “Special devices – works of art” or “Special arrangements – collections and antiques”;
17. if the person liable to pay VAT is a tax representative within the meaning of Art. 76, second paragraph of this Act, the tax representative’s VAT identification number with his name and address.
b) Simplified accounts
The taxpayer may also issue a simplified invoice for the supply of goods or services in the territory of Slovenia, namely for supplies (Art. 83 ZDDV-1):
1. final consumers (regardless of the amount);
2. to another taxpayer or non-taxable legal person or advance payments for this supply, if the invoice amount, excluding VAT, does not exceed EUR 100;
3.in the case of issuing a document or message changing the original invoice.
However, in the simplified invoice, the taxpayer must provide at least the following information:
1. date of invoice;
2. serial number allowing identification of the account;
3. the name and address of the taxpayer and the VAT identification number under which he delivered goods or services;
4. the quantity and type of goods supplied or the scope and type of services provided;
5. the amount of VAT due or the information needed to calculate it;
6. clear and unambiguous indication of the original invoice and the detailed data that have changed, if the invoice is a document that changes the original invoice and clearly refers to it.
In addition to the above information, the taxpayer must:
– if it supplies goods or services at different tax rates, the amount of VAT must be shown separately at the tax rates;
– if he supplies goods or services to a taxpayer who needs such an invoice in order to claim VAT deduction, the invoice must include the name and address of his client or client;
– if it supplies goods or services in accordance with Art. 76.a ZDDV-1, state that it is a tax liability due to reverse tax;
– if it supplies goods or services for which VAT exemption is provided, the invoice must include the applicable provision of Council Directive 2006/112 / EC or the relevant article of ZDDV-1 or other information indicating that the supply of goods or services is exempt from VAT.
The taxpayer may not issue a simplified invoice for supplies of goods or services made to another Member State where VAT is payable or his establishment in that Member State does not participate in the supply and is the person liable to pay the VAT to whom the goods have been delivered or the service has been provided..
c) Small taxpayers
A small taxpayer (a taxable person exempt from VAT pursuant to Art. 94 ZDDV-1 is not identified for VAT purposes) must provide at least the following information on the invoice:
– Release date;
– serial number that identifies the account;
– Your company or name and registered office or permanent residence;
– Your tax number (information required according to Art. 35 ZDavP-2);
the selling price of the goods or services (excluding VAT), and
– total value of goods sold or services provided (excluding VAT).
If a small taxable person supplies goods or services exempt from VAT, he may also indicate on the invoice the relevant article ZDDV-1 or the applicable provision of Council Directive 2006/112 / EC or other reference indicating that the supply is VAT exempt. However, in order to facilitate the recording of invoices and to make them more understandable, it is recommended to attach to the invoice a clause „ not subject to VAT”.
What are the invoicing deadlines?
The exempt supply of goods made within the EU to taxpayers under the conditions referred to in art. 46 ZDDV-1
Pursuant to Art. 81, seventh paragraph of ZDDV-1, the obligation to issue an invoice arises no later than the 15th day of the month following the month in which the tax event occurred in the case of deliveries of goods to another Member State.
services provided, the place of taxation, and the principal for which the recipient of EU services pays VAT is determined in accordance with Art. 196 of Council Directive 2006/112/EC
Pursuant to Art. 81, seventh paragraph of ZDDV-1, the obligation to issue an invoice arises no later than on the 15th day of the month following the month in which the tax event occurred for the services provided for which the recipient pays VAT.
ZDDV-1 does not contain a provision that would specify the time limit for issuing an invoice by the taxpayer, however, pursuant to Art. 85 sec. 1 ZDDV-1, the taxpayer must provide in his accounting sufficiently detailed information to enable the correct and timely VAT and the tax authority’s control over the calculation and payment of VAT.
What are the accounting rules?
Each taxable person must ensure that copies of invoices issued by himself or by his purchaser, contracting authority or by a third party on his behalf and on his behalf and all invoices received are kept.
The taxpayer must keep the invoices in the original, paper or electronic form in which they were sent or made available. The taxpayer may, irrespective of their original form, store invoices on microfilm, other media or in electronic form, if these storage methods make it impossible to change or delete data or allow the invoices to be recreated in their original form. Where invoices are stored electronically, the data guaranteeing the authenticity of the origin and integrity of the content must also be stored electronically.
The taxpayer must ensure that the invoices for the supply of goods or services in the territory of Slovenia and the invoices received by the taxpayer established in Slovenia are kept for ten years from the end of the year to which the invoices relate. However, in the case of invoices for real estate, the taxpayer must ensure their storage for 20 years from the end of the year to which they relate. This also applies to invoices received by the taxpayer from small taxpayers.
Do paper and electronic invoices differ in terms of VAT?
An electronic invoice is an invoice containing specific data (information) in accordance with ZDDV-1, issued and received in any electronic form. To be considered an electronic invoice, it must be issued and received in any electronic form specified by the taxpayer. The invoice may be in the form of structured messages (such as XML) with appropriate visualization, or other electronic forms such as e-mail with a PDF attachment or a message received by fax in electronic form rather than in paper form. What matters is not the type of electronic invoice form, but the fact that the invoice is in electronic form when it is issued and received. This allows you to send and receive electronic invoices in one format, which can then be converted to another.
The authenticity of the origin, the integrity of the content and the legibility of the invoice in paper or electronic form must be guaranteed from the time of issue until the end of the invoice retention period. The authenticity of the origin of the invoice means ensuring the identity of the supplier or issuer of the invoice. The integrity of the invoice content means that the invoice content as required by ZDDV-1 has not changed after the invoice was issued. Each taxpayer determines how to ensure the authenticity of the origin, integrity of the content and legibility of the invoice. This can be ensured by putting in place internal business control procedures that create a reliable audit trail between the invoice and the delivery of goods or services, or through advanced electronic signature or electronic data interchange (EDI) and other advanced technologies.
For VAT purposes, in accordance with ZDDV-1, invoices issued in paper form and invoices issued in electronic form are equivalent to each other. This means that all provisions of the ZDDV-1 regarding the issuing of invoices apply to both.
Finally, it should be noted that there are additional invoicing requirements for certain types of transactions (e.g. tax certification, e-invoices for B2G transactions, information required by the Companies Act, which are not necessarily related to VAT legislation and are not subject to In recent years, we have also noticed an accelerated development of the e-invoice business in various European countries, and in the coming years we expect some changes in Slovenia as well.
If you have additional questions regarding the correct invoice, you can contact our team of experts who will be happy to help(email@example.com)
This document (and any information you access via links in this document) is provided for informational purposes only and does not constitute legal advice. These facts may also have changed from the date of publication. You should seek professional legal advice before taking or performing any action.