Document requirements Slovenia

Dieser Artikel beschreibt Anforderungen an die Beleginhalte in Slowenien. Die Layouts der einzelnen Dokumente dienen nur als Beispiel. Die Gestaltung der entsprechenden Belegtypen bleibt Ihnen überlassen. Es sollte jedenfalls darauf geachtet werden, die notwendigen Elemente zu integrieren.

Sales receipt / cash register receipt

Document type: receipt (sales receipt, example: retail)

The document elements described represent the minimum requirements. Additional elements can be added, such as information about the recipient, customer number, etc.

Document elements

Invoices issued by electronic devices must have the following characteristics.

The basis for invoice requirements is provided by the Slovenian Value Added Tax Act (Articles 82 and 83, ZDDV-1), Slovenian accounting standards and the Act on the Certification of Tax Invoices (ZDavPR).

B2B invoices

Invoices to other companies and traders must contain at least the following information (Art. 82, ZDDV-1):

1. invoice date
2. sequential number for unique identification of the invoice
3. VAT identification number of the service provider
4. VAT identification number of the service recipient (buyer/client)
5. name and address of the service provider and
   1. name and address of the service recipient
6. quantity and type of goods or services delivered
7. date of delivery of the goods or provision of the services or
   1. date of the down payment if this date differs from the date of issue of the invoice
8. VAT assessment basis (net price), unit price excluding VAT and any price reductions and discounts not included in the unit price
9. VAT rate
10. amount of VAT (except in special cases)
11. if the invoice is issued by the buyer, the note "self-billing" (»Samofakturiranje«)
12. in the case of VAT exemption, the applicable provision of Council Directive 2006/112/EC or the relevant article of this Act or another reference indicating that the supply of goods or services is exempt from VAT
13. if the VAT payer is the purchaser of goods or the subscriber to services, the indication “Reverse Charge”
14. in the case of the supply of a new means of transport in accordance with the conditions set out in Article 46(1) and (2) of ZDDV-1 (Value Added Tax Act), the characteristics specified in Article 2(3) of ZDDV-1
15. in the case of application of the special scheme for travel agencies, the reference ‘special scheme – travel agencies’
16. in the case of the application of one of the special rules for second-hand goods, works of art, collectors' items and antiques, the indication ‘special rule – second-hand goods’, ‘special rule – works of art’ or ‘special rule – collectors' items and antiques’
17. if the person liable for VAT is a tax representative within the meaning of Article 76(2) of the ZDDV-1, the VAT identification number of the tax representative and their name and address

B2C invoices

Invoices to consumers must contain at least the following information:

1. invoice date
2. sequential number for unique identification of the invoice
3. name and address of the service provider and
   1. VAT identification number of the service provider
4. quantity and type of goods or services delivered
5. the amount of VAT payable or the information necessary for its calculation
6. clear and unambiguous indication of the original invoice and the specific details that have been changed, if the invoice is a document referred to in Article 81(9) of this Act (correction or amendment invoice)