VAT returns in Slovenia 2026
VAT declarations abroad in Slovenia include a monthly DDV-O, also zero, and two electronic VAT records.
The standard deadline is the last business day of the following month. If a company submits an RP-O, DDV-O, and other records, they must be submitted by the 20th day. The guide includes specific fields, examples, corrections, and payment details.
VAT returns in Slovenia
VAT returns in Slovenia - a quick overview of the forms
The DDV-O is a basic settlement, but it does not replace VAT records, RP-O information, or PD-O reports. Each document has its own scope.
| Document | Who is submitting | Range | Deadline |
|---|---|---|---|
| DDV-O | Every taxpayer identified for VAT | Comprehensive settlement of VAT due, purchases, deductions and result | Last business day of the next month |
| DDV-O at RP-O | Taxpayer reporting certain EU transactions | The same settlement, but with an earlier deadline | 20th day of the following month |
| Two VAT records | Taxpayer obliged to DDV-O | Output VAT and input VAT and deductions | On DDV-O deadline |
| RP-O / VIES-KP | Taxpayer performing reportable EU transactions | IDT, certain B2B services, three-party transactions and call-off stock | 20th day of the following month |
| PD-O | Transaction provider pursuant to Article 76a of the ZDDV-1 | Domestic reverse charge in specific sectors | Last business day of the next month |
Who submits DDV-O and other reports?
Active VAT payer
Submits DDV-O from the date of activation of the SI number until the formal completion of identification, also for months without transactions.
Transactions to other EU countries
If an IDT, a specific B2B service or another event covered by the report occurs in a month, the RP-O is added to the DDV-O.
Tax representative
Documents are submitted through the profile of the represented taxpayer. A special rule also applies to customs procedure 42 for certain EU taxpayers.
If your company doesn't yet have an active SI number, check out our separate guide: VAT registration in Slovenia. Here, we discuss your obligations after identification.
VAT declaration deadlines in Slovenia
For taxpayers not established in Slovenia, the settlement period is a calendar month. The deadline depends on the RP-O obligation.
- Data ClosureReconcile sales, purchases, inventory, clearance, adjustments, and EU transactions.
- By the 20th day of RP-OSubmit DDV-O, RP-O and both electronic VAT records.
- Until the last working dayIn the remaining months, submit the DDV-O and records and pay the tax.
Standard DDV-O
You submit your monthly declaration by the last business day of the following month.
A month with RP-O
If there is an RP-O obligation, you must also submit the DDV-O and both records in advance.
VAT payment
The 20th day deadline does not automatically accelerate payment. Tax is generally due on the last business day.
Do I need to submit zero VAT returns?
DDV-O: yes
An active taxpayer submits DDV-O also without sales, purchases, VAT payable and the amount to be refunded.
VAT records: also
For the zero period, the required records of output VAT, input VAT and deductions must be submitted.
RP-O and PD-O: only on event
You don't submit these reports just because your SI number is active. They're generated when a transaction or adjustment is reported.
How to submit declarations and records in eDavki?
| Canal | What is it for? | What to control |
|---|---|---|
| eDavki | DDV-O, RP-O, PD-O, records and correspondence | Taxpayer profile, period, shipping status and messages |
| ERP / system services | Automatic preparation and shipping of large collections | Field mapping, rates, specification version and validation errors |
| ZIP Import or Converter | Transferring records from XML, JSON or CSV | File completeness, period identifier and DDV-O compliance |
Manual entry
It works well for a small number of documents, but requires manual reconciliation with the books.
System integration
Safest for warehousing, imports, multiple rates, adjustments and large numbers of invoices.
CSV converter
FURS provides a tool for converting the prepared sheet into the format required for records.
DDV-O – basic VAT declaration
In the DDV-O, you report your tax base, VAT due, purchases, deductible VAT, and the period's result. You enter the amounts in euros, but the bases exclude VAT.
Supplies and services
Domestic sales, Article 76a reverse charge, EU transactions, deliveries with assembly and exemptions.
VAT due
VAT at rates, ITC, EU services, self-calculation by the recipient and import settled in the declaration.
Purchases, deduction and result
Purchase basis, VAT to be deducted, liability in box 51 or surplus in box 52.
DDV-O – Map of the most important fields in 2026
The table below shows the function of the fields. Before submitting, compare the classification with the current DDV-O instruction and the actual transaction flow.
| Field | What are you demonstrating? |
|---|---|
| 11 | Taxable supplies of goods and services and certain supplies exempt from deduction |
| 11a | Domestic deliveries subject to the reverse charge under Article 76a ZDDV-1 |
| 12 | Intra-Community supplies, certain B2B services to other EU countries and reported movements |
| 13 | Distance selling of goods reported outside the OSS in accordance with the instructions |
| 14 | Delivery of goods with assembly or installation in another EU country |
| 15 | Deliveries exempt without the right to deduct |
| 21 / 22 / 22a | VAT due at the rates of 22%, 9.5% and 5% |
| 23 / 24 / 24b | VAT on intra-Community acquisitions at the appropriate rate |
| 23a / 24a / 24c | VAT on services received from taxpayers from other EU countries |
| 25 / 25a / 25b | VAT settled by the recipient at the rates of 22%, 9.5% and 5% |
| 26 | Import VAT settled directly in DDV-O |
| 31 | Domestic purchases, imports and purchases from foreign taxpayers settled by the recipient |
| 31a | Purchases covered by the domestic reverse charge under Article 76a |
| 32 | WNT basis |
| 32a | Services received from taxpayers from other EU countries |
| 33 | Exempt purchases, ITC and imports |
| 34 | Real estate purchase |
| 35 | Purchase of other fixed assets |
| 41 / 42 / 42a | Deductible Slovenian VAT at rates of 22%, 9.5% and 5% |
| 51 | VAT payable |
| 52 | Input VAT surplus |
Fields 11 and 21–22a – domestic sales
Enter the net basis in field 11. Distribute VAT by rate into fields 21, 22, or 22a.
Field 12 – EU transactions
Reconcile them with RP-O, invoices, VAT numbers, and shipping documents. Don't automatically enter all foreign transactions.
Fields 32, 23–24b and 41–42a – WNT
The basis goes to 32, VAT due at the rate, and the deduction goes to the appropriate field, if applicable.
Fields 32a, 23a–24c and 41–42a – services from the EU
Show the base and self-calculated VAT, and deduct only to the extent permitted.
Field 26 – Import VAT
The amount must correspond to the customs declaration, transport documents, records and import settlement conditions in DDV-O.
Fields 41–42a – actual deduction
Do not enter VAT charged in another country. The DDV-O only covers deductible Slovenian VAT.
How to report typical transactions in DDV-O?
Local sales 22%
Net sales of EUR 10,000: field 11 – EUR 10,000, field 21 – EUR 2,200 and the position in the output VAT register.
WDT from Slovenia
The value is entered in field 12 of the VAT output register and RP-O. Exemption requires a valid buyer number and proof of export.
WNT own stock
The basis goes into field 32, VAT into fields 23–24b, and the deduction, if applicable, into fields 41–42a. The transaction appears in both records.
Service from an EU supplier
The base goes to 32a, VAT to 23a, 24a or 24c, and the deduction to 41, 42 or 42a.
Domestic reverse charge
The supplier reports the basis in section 11a and submits a PD-O. The buyer records the purchase in section 31a, VAT in sections 25–25b, and any deductions in sections 41–42a.
Import VAT in the declaration
Output VAT goes to box 26, purchases to the appropriate section and deductions to 41–42a if the conditions are met.
RP-O – EU summary information
The RP-O, also known as the VIES-KP, is monthly and is generated only for the period in which the reported transaction or its correction occurs. The due date is the 20th of the following month.
What are you demonstrating?
- IDT from Slovenia and selected movements of own goods;
- certain B2B services taxed at the recipient in another EU country;
- triangular transactions;
- events in the consignment warehouse procedure;
- corrections to such transactions.
What are you not demonstrating?
- WNT and services purchased from the EU;
- exports outside the EU and imports;
- regular domestic sales;
- sales settled in OSS;
- domestic reverse charge reported in PD-O.
Two electronic VAT records for each period
From periods beginning on 1 July 2025, the taxpayer shall submit to FURS the records of output VAT and the records of input VAT and deductions.
Records of VAT due
Covers sales, advance payments, adjustments, IDT, exports, VAT rates, Article 76a and other events affecting output tax.
Input VAT records
Combines domestic purchases, ITC, foreign services, imports, deduction limitations and adjustments.
Term like DDV-O
You must submit both records by the last business day or by the 20th day of the month with the RP-O obligation.
How to reconcile records?
Compare sales bases, output VAT, purchases, deductible VAT and transactions reported in RP-O and PD-O with the corresponding DDV-O fields.
What does the "incompatible" message mean?
eDavki displays DDV-O fields whose totals differ from the records. The discrepancy must be explained, not just technically accepted.
PD-O, Intrastat and special procedures
PD-O
It is submitted by the supplier of a transaction covered by the domestic reverse charge under Article 76a ZDDV-1, including for selected construction works, real estate, waste and emission allowances.
Intrastat, OSS and IOSS
They have a separate scope. They do not replace DDV-O for local transactions and warehouse operations reported under an SI number.
How to correct DDV-O?
The method of correction depends on whether the deadline has not yet passed or whether the error concerns a closed period.
Before the deadline
You can generally submit a new DDV-O for the same period. FURS will consider the latest correct version unless otherwise restricted by the refund application.
Prior Period Error
You account for it according to the adjustment or voluntary disclosure section. Any arrears may incur interest at 3% per annum under Article 88b or 88c.
Correct related documents
Check the VAT output records, deduction records, RP-O, PD-O, invoices, warehouse and payment.
VAT payment in Slovenia
VAT invoice
This is the state budget account indicated by FURS for the payment of Slovenian VAT.
Reference
Instead of TIN, enter your eight-digit Slovenian tax number, for example SI19 12345678-62006.
Maturity
Tax is generally due by the last business day of the following month, even if you file the DDV-O with RP-O earlier.
Check before submitting the VAT return
DDV-O should be the result of reconciliation of documents, classifications, records and additional reports.
- Close source documentsCollect invoices, transport, warehouse data, clearances and corrections.
- Classify transactions.Determine the place of taxation, rate, exemption and VAT payer.
- Check your contractors.Verify VAT numbers in VIES and keep the confirmations.
- Prepare both records.Reconcile output VAT, purchases, deductions and periods.
- Complete the DDV-O.Assign the bases, VAT due, VAT deductible and the result.
- Add RP-O or PD-OCheck EU and domestic reverse charge transactions under Article 76a.
- Send and payUse the correct due date, invoice and reference.
- Keep EvidenceArchive shipping confirmations, payment, VIES, and explanation of differences.
The most common errors in VAT declarations in Slovenia
Deadlines and completeness
- no zero DDV-O;
- confusing the last day of the month with the last working day;
- no DDV-O until the 20th day with the RP-O obligation;
- missing one or both VAT records;
- assuming that the 20th day deadline also accelerates payment.
Fields and arrangements
- gross value instead of net value in the base fields;
- foreign VAT deducted in DDV-O;
- WDT in field 12 without RP-O;
- PD-O used for regular non-resident reverse charge;
- DDV-O correction without correction of records and reports.
VAT returns in Slovenia 2026 – key conclusions
Monthly DDV-O
Non-residents settle their taxes monthly, even on a zero-based basis. The standard due date is the last business day of the following month.
Two VAT records
From July 2025, they are a mandatory element of each period and must be agreed with the DDV-O.
RP-O changes the date
For reportable EU transactions, you submit the DDV-O, RP-O and records by the 20th day, but payment generally remains later.
VAT declarations in Slovenia – questions and answers
Monthly. For taxpayers not established in Slovenia, the settlement period is a calendar month.
The last business day of the month following the billing period. Please check the exact date in the eDavki calendar.
When the RP-O obligation applies for a given period, both electronic VAT records are submitted at the same time.
Not automatically. For non-residents, payment is generally due on the last business day of the following month, even if the DDV-O must be submitted earlier due to the RP-O.
Yes. An active taxpayer submits a DDV-O even without sales, purchases, or amounts due. They also submit the required records for the period.
From periods beginning on 1 July 2025, identified taxpayers submit records of output VAT and records of input VAT and deductions.
No. FURS can prepare it based on records submitted at least three business days before the deadline, but the taxpayer is still responsible for completeness, classification and amounts.
This includes intra-Community supply of goods, certain B2B services to other EU countries, triangular transactions, and selected movements of goods. The deadline is the 20th of the following month.
For reporting supplies subject to the domestic reverse charge under Article 76a of the ZDDV-1. This does not apply to ordinary reverse charges resulting from the supplier being a non-resident.
A new version can generally be submitted before the due date, unless the refund application is otherwise restricted. Errors from earlier periods are corrected in the correction or voluntary disclosure section along with records and reports.
To account SI56 0110 0888 1000 030 with reference SI19 [eight-digit tax number]-62006. Before transferring, confirm your current details and balance in eDavki.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Slovenia, it is important to verify the taxpayer's status, tax period, transaction type, applicable forms, the eDavki system, and current FURS reporting obligations.
