Republic of Slovenia

Financial Administration


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Fiscal verification of invoices and pre-numbered receipt book

 

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General

On 15 July 2015 the National Assembly of the Republic of Slovenia adopted the Act on Fiscal Verification of Invoices, which came into force on 2 January 2016.

The system has been adopted, in which cash registers of persons liable will be connected via the Internet with the central information system of the Financial Administration of the RS. The Financial Administration will confirm and save data about invoices at cash register operations in the procedure of their issuing in the real time. The procedure for fiscal verification of invoices together with the valid Articles 38 and 31.a of the Tax Procedure Act form the system, which will enable traceability and effectiveness of supervision over issued invoices and limit grey economy.

At every supply of goods and services for payment with cash persons liable will have to issue invoices via the electronic device, which fulfils the prescribed conditions and enables implementation of the procedure for verification of invoices, and hand them over to buyers of goods or parties ordering services. Invoices will have to be issued at the latest when supplies are performed and cash payments are received. Persons liable will have to display the notice on the obligation to issue invoices and hand them over to buyers and the obligation of buyers to accept invoices issued and keep them.

To reduce the burden on those persons liable, who issue lower number of invoices, we will enable issuing of invoices with the application on eDavki portal. The transitional period is envisaged, in which persons liable will be able to issue invoices from the pre-numbered book of invoices, which will have to be verified via the application on eDavki portal in ten days after issuing.

Buyers of goods or recipients of services will have to accept invoices and keep them immediately after leaving business premises and submit them upon request to the authorised persons from tax or market authorities in accordance with the act, which arranges the market inspection. Buyers will be able to check for all issued invoices whether they have been appropriately reported to the Financial Administration. This will be possible via a special mobile application or website of the Financial Administration. So the system will enable double checking of issued invoices via the Financial Administration and via buyers.

Performing the procedure for verification of invoices and issuing invoices in accordance with this act will be possible already in December 2015. With this we would like to facilitate the transition to a new method of issuing invoices for taxpayers.

Regulation on the implementation of the Act on Fiscal Verification of Invoices, which was adopted on 14 August 2015, define certain contents of the act in more detail.

The Financial Administration of the RS has prepared technical specifications and test environment for accepting and processing of data about invoices and business premises. In test environment software developers will be able to test performance of programmes for cash register operations.

Details

Technical information

Legislation

National legislation

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Notice:
These texts in English are of merely informative and working nature and the Financial Administration of the Republic of Slovenia is not liable for damage or otherwise. In case of any disputes, the texts published in the Official Gazette of the Republic of Slovenia are authentic and authoritative. Before using the texts, please check the existence of any subsequent amendments.