Slovenia Tax Agency Issues Updated FAQs on VAT Recordkeeping, Reporting Procedures

The Slovenian Financial Administration July 23 issued updated FAQs on VAT recordkeeping and reporting procedures. Updated topics include: 1) procedures for correcting VAT invoices that have incorrect rates; 2) the lack of obligation to record in the VAT records nontaxable supplies made in Slovenia; 3) the requirement to individually record the VAT invoices issued to legal entities that aren’t taxable persons, if the entities are the only ones acting as taxable persons, and regardless of whether they are identified for VAT purposes; 4) guidance on specific fields of the VAT record, such as EU member country, when invoices are issued ...