Slovenia Tax Agency Issues Updated Guidance on VAT Recordkeeping Obligations, Pre-Filled VAT Returns

The Slovenian Financial Administration July 8 issued an updated guidance on VAT recordkeeping obligations and pre-filled VAT returns. Topics covered include: 1) the mandatory recordkeeping of VAT calculations and VAT deductions by taxpayers subject to VAT, from July 1; 2) that taxpayers must file records on VAT charged and VAT deductions electronically for the tax periods from July 1 onwards; 3) various deadlines for filing VAT returns and records; 4) the situations in which the Tax Agency won’t prepare and distribute VAT returns based on submitted records; 5) which taxpayers aren’t subject to the recordkeeping obligations; and 6) information on ...