Invoicing in Slovenia

An invoice must be issued for the supply of goods or services in Slovenia. The rules governing the issuing of an invoice are set out in the Value Added Tax Act and the Slovene Accounting Standards. Invoices may be issued in paper or electronic form.

What are the components of an invoice issued by a taxable person identified for VAT purposes?

Every invoice issued to another taxable person (i.e. a company) or a non-taxable legal entity must have the following components:

  1. the invoice date;
  2. the sequential number which uniquely identifies the invoice;
  3. the VAT identification number under which the taxable person supplied the goods or services;
  4. the customer's VAT identification number under which the customer received a supply of goods or services in respect of which he/she is liable for payment of VAT, or received a supply of goods or services as referred to in Article 46 of ZDDV-1 (hereinafter referred to as: this Act);
  5. the full name and address of the taxable person and the customer or client;
  6. the quantity and nature of the goods supplied or the extent and nature of the services rendered;
  7. the date on which the supply of goods or services was made or completed or the date on which the payment on account was made if that date is known and is different from the invoice date;
  8. the taxable amount, the unit price exclusive of VAT, and any discounts and rebates if they are not included in the unit price;
  9. the VAT rate applied;
  10. the VAT amount payable, except where a specific arrangement is applied under which such information is excluded under the ZDDV-1;
  11. the 'self-invoicing' indication if the invoice is issued by the buyer of goods or services or on behalf of and for the account of the taxable person;
  12. in the case of a VAT exemption, a reference to the valid provision of Council Directive 2006/112/EC or the appropriate article of this Act or other reference pointing to the fact that the supply of goods or services is exempt from VAT;
  13. if a VAT payer is the buyer of goods or services, the 'reverse charge' indication;
  14. in the case of the supply of a new means of transport made in accordance with the conditions specified in points 1 and 2 of Article 46 of this Act, the characteristics identified in paragraph (3) of Article 3 of this Act;
  15. if the margin scheme for travel agents is applied, the indication 'special margin scheme – travel agents';
  16. when one of the special arrangements applicable to second-hand goods, works of art, collectors' items and antiques is applied, the indication “special margin scheme – works of art' or 'special margin scheme – collectors' items and antiques”;
  17. where the person liable for payment of VAT is a tax representative for the purposes of paragraph (2) of Article 76 of this Act, the VAT identification number of the tax representative, together with his full name and address.

Every invoice issued to a non-taxable person or business must have the following components:

  1. the invoice date;
  2. the sequential number which uniquely identifies the invoice;
  3. the name and address of the taxable person and identification number for VAT purposes under which the supply of goods or services was carried out;
  4. the quantity and nature of the goods supplied or the extent and nature of the services rendered;
  5. the amount of VAT to be paid or the information required for its calculation;
  6. a clear and unambiguous indication of the original invoice and the concrete details that are modified if the invoice is a document referred to in Article 81 of this Act.

This is a simplified invoice that can also be issued to a taxable person (i.e. a company) or a non-taxable legal entity provided that:

  • the invoice amount excluding VAT does not exceed EUR 100;
  • the company issues a document or statement that modifies and unambiguously refers to the original invoice.

A simplified invoice may not be issued for goods or services supplied by a taxable person in another Member State in which VAT is chargeable and the person to whom the supply was made is liable for VAT.

Specific features of the Act applicable to more complex cases:

  • When a taxable person supplies goods and services at different tax rates it must show the sales value including VAT separately for each tax rate and also show the value of VAT separately.
  • When a taxable person makes a supply of goods or services exempt from VAT, it must make reference in its invoice to the provision of this Act that determines such exemption.
  • When a taxable person who issues a simplified invoice to another taxable person who needs such an invoice in order to claim a VAT deduction, it shall also give the name and address of the buyer or client in its invoice.
  • Notwithstanding paragraph (1) of this Article, a receiver of goods or services who is a non-taxable person, may request that the taxable person issue an invoice to it in accordance with Article 82 of this Act, if the receiver of the goods or services requires such an invoice in order to claim benefits in accordance with this Act (e.g. under Article 54 of this Act).
  • In the case of a VAT exemption, a reference to the valid provision of Council Directive 2006/112/EC or the appropriate article of this Act or other reference pointing to the fact that the supply of goods or services is exempt from VAT.
  • When the person liable for VAT is the buyer of goods or services, the invoice should also include the 'reverse charge' indication.
  • When one of the special arrangements is applied, the invoice should include the appropriate indication from among the ones listed below.

Non-taxable persons must also indicate at the bottom of their invoices the following:

  • VAT not charged in accordance with paragraph (1) of Article 94 of the Value Added Tax Act (not liable for VAT)

or

  • VAT not charged in accordance with the Value Added Tax Act (not liable for VAT)