It is assumed that:

• a sale with the VAT registered sell to method or a purchase with a Domestic - VAT registered purchase from method will be conducted with a subject who is identified for tax purposes in Slovenia, and who therefore has a VAT number with the prefix SI;
• a sale with the Export - EU sell to method or a purchase with the Import - EU purchase from method will be conducted with a subject who is identified for tax purposes in an EU member state, and who therefore has a VAT number with a prefix of an EU member state.

If these conditions are not met, the records will be filed in the appropriate ledgers (based on the sell to/purchase from method). However, information about the subject's VAT number or the sell to/purchase from method will need to be edited.

Received invoices

• If a subject who does NOT have a prefix of an EU member state is entered in a receiving invoice, or if a VAT number has not been entered for the subject, and the Import - EU purchase from method has been selected, the document will be nonetheless be filed in the ledger of invoices received for the purchase of goods within the Community. In this case, the VAT number prefix is incorrect or the VAT number is missing ( if the subject is VAT registered). The document will nonetheless be included in the ledger of trade with the Community, but should be checked. Perhaps the Other purchase from method would be more appropriate (if the partner is not VAT-registered).
• If a subject who does NOT have the prefix SI is entered in a receiving invoice, or if a VAT number has not been entered for the subject, and the Domestic - VAT registered purchase from method has been selected, the document will nonetheless be filed in the ledger of invoices received. The VAT number prefix is missing, or a VAT number has not been entered (if the subject is VAT-registered). Perhaps the Other purchase from method would be more appropriate (if the subject is not VAT-registered).

Issue invoices

• If a subject who does NOT have a prefix of an EU member state is entered in an issue invoice, or if a VAT number has not been entered for the subject, and the Export - EU sell to method has been selected, the document will be filed in the ledger of invoices received for the supply of goods within the Community. In this case, the VAT number prefix is incorrect or the VAT number is missing ( if the subject is VAT registered). The document will nonetheless be included in the ledger of trade with the Community, but should be checked. Perhaps the Other purchase from method would be more appropriate (if the partner is not VAT-registered). The error will be reported for both the ledger of supplies within the Community and the quarterly report (the document might not belong in the quarterly report either).
• If a subject who does NOT have the prefix SI is entered in an issue invoice, or if a VAT number has not been entered for the subject, and the VAT registered purchase from method has been selected, the document will nonetheless be filed in the ledger of invoices issued. The VAT number prefix is incorrect or the VAT number is missing (if the subject is VAT registered). Perhaps the End customer purchase from method would be more appropriate (if the partner is not VAT-registered).

Solution:

1. Open the document and check if it's an import/export to/from the EU. Perhaps the supplier is not VAT registered in their country (the Other purchase from method), or the sale was to an end customer. (the End Customer sell to method). In this case, change the sell to/purchase from method.

2. Open the Subjects register and enter a VAT number and/or add/adit the VAT number prefix.