Issued Invoices 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 Added Tax Act (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 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.
DOCUMENT
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Column description
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Description of the contents of the report in the column – ISSUED INVOICES LEDGER
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No.
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The consecutive number of the report
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Posting date
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VAT date from the document issued from the issue document (on the basis of which the document is included into the corresponding tax period)
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Number
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The number of the issued invoice (if it is not for export of goods). You can choose between the internal document number, the number of the first linked document, and the number of the second linked document – see Value-Added Tax. The number of the issued invoice is filled into this field even if the invoice is regarding export of goods, but the invoice is not connected to SAD or the SAD number for export is not entered into field A.
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In the case of export of goods connected with SAD, the SAD export number is filled in from the SAD A field (see the case Using Data from an Export SAD in Tax Records).
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Date
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Company, Name and Head Office
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The customer's company – Subject Name from the register. If needed, you can add the head office to the report. The subject on the report can be the first or second party from the document – see Value-Added Tax.
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VAT Number
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The customer's VAT number from the previous field (data from the Subjects Register)
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TRANSACTIONS
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Value incl. VAT
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Total value of issued invoices with included VAT, regardless of the sales type selected in the document. The sum in this field includes all transactions that contain items/services with a Tax Type that determines that VAT is accounted (either 8,5 or 20%): items with tax types B5, B2, S5, S2, N5 and N2.
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Base
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Value not including tax (11 VAT-O field)
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Tax Rate 22%
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VAT value by the rate 22% (field 21 VAT-O)
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Tax Rate 9,5%
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VAT value by the rate 9,5% (section 22 VAT-O)
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| Tax Rate 5% |
VAT value by the rate 5% (field 22a VAT-O) |
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Goods and service delivery – VAT is accounted by the recipient
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Value of goods and service delivery – VAT is accounted by the recipient (field 11a VAT-O)
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Delivery to EU member states
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Value of goods and service delivery within the Union, exempt from tax (field 12 VAT-O)
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Distance sales of goods EU
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Value of distance goods sales (field 13 VAT-O)
NEW – A new column is added to the Tax Types Register: Dist. Goods Sales.
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Setup and inst. in other member state
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Value of goods (setup or installation) sold at a distance (section 14 VAT-O)
NEW – A new column is added to the Tax Types Register: Tax in EU.
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Exempt transactions without right to VAT deduction
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Value of so-called partial exemptions from tax types, where VAT is not accounted and the tax rate equals 0 (field 15 VAT-O)
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WARNING
When printing the issued invoices ledger, as well as when creating invoices, the copy of the value of the document, net value, and tax value depend on the settings of line rounding in parameters.
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NAMIG
If the invoice is issued in a foreign currency, values are converted into the home currency by the rate entered on the document.
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Example of a report:
In the same way, the received prepayments ledger can be printed for advance payments.