This page contains information that is specific to Slovenia. The general subject is applicable in many other countries and the general functionality may be the same, but some details require adpation to country specifics.

In the VAT cash accounting scheme, output VAT in input VAT are charged at the moment of sale or purchase, respectively.

The cash accounting scheme may not be applied to the following transactions (article 132 of ZDDV-1):

• import and export of goods;
• supplies from and to EU member states;
• leasing;
• retention of title;
• credit transactions;
• transactions where the payment deadline is longer than 6 months;
• transactions where the invoice is issued before the supply of goods is made;
• tax-exempt supplies of goods and services.

Contents:

• Issuing invoices with the cash accounting scheme;
• Receiving invoices with the cash accounting scheme;
• Form DDV-O and Attachment A;
• Moving posts and posting the VAT account.
• Setting in the document type settings