Eslovenia
The Financial Administration of the Republic of Slovenia (FARS) has announced the implementation of stricter supervision and monthly penalties for taxpayers failing to submit mandatory VAT records. This move marks the end of the adjustment period for taxpayers' information systems, with non-compliance now subject to misdemeanour proceedings.
On March 17, 2026, FARS declared that taxpayers who do not submit the required VAT charged records and VAT deduction records will face increased scrutiny and penalties. This initiative aims to enhance compliance and ensure accurate VAT reporting across the country.
FARS has outlined specific fines for entities failing to adhere to the new regulations:
These penalties underscore the importance of timely and accurate VAT record submission.
Taxpayers are required to submit their VAT records via the eDavki portal. This platform also allows users to verify the correct submission and alignment of individual records with the VAT-O return. FARS has emphasized more consistent monitoring of business partners within the supply chain and a thorough review of discrepancies between submitted records and the VAT-O return.
The enforcement of these measures signifies the conclusion of the adjustment period for taxpayers' information systems. Businesses must now ensure full compliance to avoid substantial fines and legal proceedings. This development highlights the Slovenian government's commitment to maintaining a transparent and efficient tax system.
For more detailed information, refer to the official announcement by Forvis Mazars: Tax News - March 2026.
