VAT taxpayer or small taxpayer? How to issue an invoice correctly in every situation

Who must issue the invoice?

ZDDV-1 (Article 81) stipulates that every taxable person must ensure that an invoice is issued for the supply of goods or services - for other taxable persons, legal entities and also for other supplies on the territory of Slovenia.

In practice, this means: An invoice is issued by everyone who carries out an activity (sp, doo, associations with an activity), regardless of whether they are (the difference is mainly in the content of the invoice - whether VAT is shown or not):

• VAT taxable persons, or
• small taxpayers who are exempt from VAT calculation under Article 94 of the ZDDV-1.

Mandatory information on the invoice (basic)

1. Data that does not change (“permanent” company data) should always be stated on invoices (combination of requirements of ZDDV-1, ZGD-1 and SRS):

• company name (full or short name),
• business address,
• identification number,
• registration authority (judicial / AJPES),
• in the case of a limited liability company, also the amount of share capital,
• tax number (if you are a VAT payer, also VAT ID),
• bank account number, contact details and logo if desired.

2. Data that changes "from invoice to invoice" (according to Article 82 of the ZDDV-1, an invoice must contain in particular:

• invoice date,
• the serial number of the account,
• Seller's VAT ID,
• (where relevant) the customer's VAT ID,
• name and address of the buyer,
• date of delivery/completion of service (if different from the invoice date),
• quantity and type of goods or scope and type of services,
• price / tax base, discounts,
• VAT rate (9.5% or 22%) and
• VAT amount separately,
• maturity date / currency.

For amounts up to EUR 100, we can issue simplified invoices in certain cases where the volume of data is smaller.

Small taxpayer and the clause of Article 94

According to Article 94 of the ZDDV-1, a small taxpayer is exempt from VAT if its annual turnover does not exceed EUR 60,000.

It does not show VAT on the invoice, but:

• sales value of goods/services (excluding VAT),
• total amount of the invoice,
• mandatory clause: "VAT is not charged on the basis of paragraph 1 of Article 94 of the ZDDV-1 (we are not liable for VAT)."

If a small taxable person issues an invoice to a VAT taxable person, a description (quantity, type of goods/services) must also be provided.

Stamp and signature

• ZDDV-1 and Directive 2006/112/EC do not require a stamp or signature on the invoice – a signature is not a condition for the tax validity of the invoice.
• However, the SRS still assumes that accounting documents are signed by responsible persons (more of an accounting requirement than a tax requirement).

How does this work in practice? The stamp is no longer mandatory and the signature is optional from a VAT perspective, but still recommended for accounting purposes (at least for internal records).

When do we need to confirm the invoice for tax purposes?

The ZDavPR stipulates mandatory tax confirmation of invoices in cash transactions. The taxpayer must confirm the invoice for tax purposes when:

• keeps business books and records,
• issues invoices for the supply of goods or services and
• the invoice is (partially or fully) paid in cash.

A cash payment under the ZDavPR is NOT just physical money, but any payment that is not a direct transfer to a bank account.

• banknotes and coins,
• payment and credit cards,
• checks, Moneta, vouchers/coupons,
• cryptocurrencies (e.g. bitcoin),
• cash on delivery (post, courier).

Non-cash is usually :

• transfer to a bank account (UPN, standing order, bank account payment via online banking),
• classic compensations/setoffs.

Tax register and hard copy book

The latest amendments to the ZDavPR-B (2023) and ZDavPR-C (2024) have significantly tightened the regime:

• Now the law again clearly requires that the taxpayer issues invoices using an electronic invoicing device (tax cash register) that is connected to FURS and enables EOR/ZOI.
• The bound invoice book is now only intended as a backup solution when the electronic device is not working (malfunction, connection failure, etc.) - in these cases, invoices from the VKR must be subsequently tax-certified within a very short period of time (usually 2 working days).

Internal act

The taxpayer must have an internal act that specifies:

• business premises signs,
• cash register/electronic device tags,
• identification of persons issuing invoices,
• method of numbering invoices,
• rules for using VKR in the event of system failure.

Special clauses on the invoice

The invoice must contain (in addition to Article 94 for small taxpayers) other clauses when special arrangements are considered:

• " Self-invoicing", if the invoice is issued by the buyer in the name and on behalf of the supplier,
• "Reverse charge" when the VAT payer is the buyer,
• "Special regulations – travel agencies",
• "Special arrangement – ​​second-hand goods / works of art / collections and antiques",
• appropriate reference to the article or Directive in the case of VAT exemptions.

When an invoice is NOT required (exceptions)

ZDDV-1 and the Rules on the Implementation of ZDDV-1 still provide for exceptions when an invoice is not mandatory:

• sale of goods and services through vending machines to end consumers (Article 81a of the ZDDV-1 – a novelty in recent years),
• certain tickets (e.g. cable cars, public transport - under the terms of the rules),
• individual copies of newspapers/magazines,
• gambling payments,
• sale of own agricultural/forestry products to the final consumer from certain farmers (flat rate method),
• a few more specific examples specified in the rules (coupons, tokens).

"Turn on your mind, demand an invoice" sticker

The obligation to hand over the invoice to the customer and to retain it is now further emphasized in the ZDavPR. The law explicitly speaks of the obligation to hand over and retain the issued invoice for the taxpayer and the customer. The practice of the label "Turn on your senses, request an invoice" remains - it must be visibly displayed at the cash register.

Author: Danijela Uran, RRA Koroška doo – SPOT Consulting Koroška