Slovenia Tax Agency Issues Guidance on VAT Record-Keeping Obligations, Pre-Filling of VAT Returns

The Slovenian Financial Administration March 21 issued a guidance on VAT record-keeping obligations and the pre-filling of VAT returns. The guidance includes: 1) the mandatory record-keeping of VAT calculations and VAT deductions by taxpayers who are subject to VAT, applicable from July 1; 2) that for tax periods from July 1 onwards, taxpayers must submit records pertaining to VAT charged and VAT deductions to the Tax Agency in electronic form; 3) various deadlines for the submission of VAT returns and records; 4) circumstances where the Tax Agency won’t prepare and distribute VAT returns based on ...