Slovenia

Tax reporting

Tax reporting includes the configuration, aggregation, and cross-checking of the tax data required by the Financial Administration of the Republic of Slovenia (FURS). These obligatory reports can be generated:

• VAT Declaration Report (DDV-O)
• Register of Received Invoices
• Register of Issued Invoices
• Recapitulative Statement
• Reporting on the supplies pursuant to article 76A of the ZDDV-1 (PD-O)

The generated reports are available in the legal file format, ASCII or XML, and are ready to be uploaded to the tax authority using the eDavki webportal.

To cover the Slovenian legal requirements, the tax declaration and sales listing functionalities have been enhanced with several features:

• New localized sessions to print detailed reports that are required, for example, to calculate the aggregated declaration amounts to be submitted to the FURS. These sessions have been added:
  • Print Register of Received Invoices EV-RI (PR) (lpsvn1401m100)
  • Print Register of Issued Invoices EV-II (IRS) (lpsvn1401m200)
  • Print Recapitulative statement (RP-O) (lpsvn1403m000)
  • Print Supply Statement (Article 76a) (lpsvn1402m000)
• Tax Positions concept, which is used to calculate amounts in additional VAT reports. You must maintain the Tax Position Mapping in VAT Reporting (lpsvn1501m000) session and the Tax Declaration Master (tfgld1620m000) session.
• Ability to verify data in the Tax Declaration (tfgld1625m100) session before submission.
• Consignment Transactions for Recapitulative Statement (lpsvn1503m000) session, which is used to manually specify consignment-transaction data that must be printed in the Recapitulative Statement report, in sections C, D, E, F and G. Data for sections A and B of the Recapitulative Statement is collected from the Sales Listing transactions.
• New iCode values for the Slovenian sales listing reports Exempt Supplies (CP42/CP63) and Consignment Invoiced.
• Supply Statement (Article 76a) Corrections (lpsvn1502m000) session, which is used to create VAT correction transactions for section B of the Supply Statement (Article 76a) report (PD-O Form) as printed in the Print Supply Statement (Article 76a) (lpsvn1402m000) session.

Advance invoicing

In the Republic of Slovenia, advance payments may be negotiated in sales contracts. The pro forma invoicing functionality can be used to generate a sales offer including the agreed payment terms information.

If an advance payment is received, the legal advance invoice must be issued by the supplier. This invoice must include VAT if the goods invoice is not issued in the same tax period. This is because the VAT amount on received advances must be declared in a VAT declaration in the tax period of the issued advance invoice.

These sessions have been added:

• Generate Advance Invoices (lpsvn2201m000) - can be used to select advance receipt documents for advance invoicing.
• Advance Invoices (lpsvn2501m000) - can be used to maintain the advance invoice data.
• Print Advance Invoices (lpsvn2401m000) - can be used to print he Advance Invoice report.
• Delete/Archive Advance Invoices (lpsvn2201m900)

When a final delivery invoice is issued and an advance receipt is assigned to a sales invoice, the VAT on the advance amount that was declared in a previous tax period must be deducted from the VAT amount to be paid in the tax period of the final delivery invoice. The information is stored in the related pro forma invoice lines.

Additionally, the localized functionality enables you to compose and print an advance invoice based on the posted advance receipt financial document.

In the Slovenian Localization Parameters (lpsvn0500m000) session, you can set the Generate New Advance Invoice Number and All Advance Receipts must be Invoiced parameters.