Invoice Ledger

Source: Rules on the Implementation of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, no. 141/06). Rules on Amending the Value Added Tax Act (Official Gazette of the Republic of Slovenia, no. 52/07, 120/07).

Source: Act Amending the Value Income Tax (ZDDV-1K, Official Gazette of the Republic of Slovenia, no. 59/2019 of 4. 10. 2019). Act Amending the Value Added Tax Act (ZDDV-1L, Official Gazette of the Republic of Slovenia, no. 72/2019 of 4. 12. 2019). Rules on Amending the Rules on the Implementation of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, no. 77/2019 of 20. 12. 2019).

From 1. 1. 2008, invoice ledgers' contents are not prescribed (in contrast to electronically kept ledgers Deducted VAT.txt and Accounted VAT.txt) -> therefore, the ledger is formed based on the values filled into a new VAT form.

With 1. 1. 2020, a new special lower 5% tax rate has been introduced for purchases of goods and services from Addendum IV. ZDDV-1 (UL RS 72/2019). New 5% VAT columns are added into the invoice ledgers.

Tax records are accessible via the menu Goods | VAT Account – the Invoice Ledger tab.

Data from tax records are written on different non-prescribed forms:

• Issued Invoices Ledger (report 2J1) – prints the Issued Invoices Ledger according to selected criteria
• Received Advance Payments Ledger (report 2J2) – prints the Received Advance Payments Ledger according to selected criteria
• Issued Invoices Ledger – detailed (report 2J3) – prints the Issued Invoices Ledger according to selected criteria
• Received Invoices Ledger (report 2J4) – prints the Received Invoices Ledger according to selected criteria.
• Given Prepayments Ledger (report 2J5) – prints the Given Prepayments Ledger according to selected criteria.
• Received Invoices Ledger – Detailed (report 2J7) – prints the Received Invoices Ledger according to selected criteria.
• Special records from Article 85, Paragraph 2 of ZDDV.
• Special record from Article 85, Paragraph 3 of ZDDV.

NAMIG For ledgers valid before 1. 1. 2008, see VAT – Legislation Amendments.