VAT E-Records: What Do You Need to Know?

All taxable persons identified for VAT purposes in Slovenia are required to keep and electronically submit two types of records as part of their bookkeeping:

• Record of Output VAT – KIR (Sales Ledger / Book of Issued Invoices): Contains data on issued invoices, taxable and exempt supplies, exports, reverse charges, and output VAT charged.
• Record of Input VAT Deductions – KPR (Purchase Ledger / Book of Received Invoices): Contains data on received invoices, purchases of goods and services, imports, capital assets acquisitions, and input VAT deductions claimed.

Data from KIR and KPR must be submitted simultaneously, no later than the deadline for filing the VAT return:

• Monthly filers (without a recapitulative statement): No later than the last working day of the month for the previous month.
• Monthly filers (with a recapitulative statement RP-O obligation): No later than the 20th day of the month for the previous month (or the next working day if the 20th falls on a non-working day).
• Quarterly filers: No later than the last working day of the month following the end of the quarter (e.g., for the July–September period, the deadline is the last working day of October).

IMPORTANT: KIR and KPR must be submitted even if there were no transactions during the tax period (a so-called "nil return" or empty record).

Who Must and Who Does Not Need to Keep/Submit KIR and KPR?

KIR/KPR must be kept and submitted by:

• All taxable persons (domestic or foreign) identified for VAT purposes in Slovenia who file VAT returns.
• Tax representatives for foreign taxable persons (e.g., under Customs Procedure 42/63).
• Atypical taxable persons (SME/small businesses with a limited VAT ID number) – they report only those transactions in KIR/KPR for which they are identified and which they report in their VAT return.

KIR/KPR do not need to be kept and submitted by:

• Small taxable persons not identified for VAT purposes (who carry out only exempt activities under the special scheme).
• Foreign taxable persons operating exclusively under special schemes (e.g., OSS/One Stop Shop, international road passenger transport) or where the recipient is designated as the person liable to pay VAT.

Ways to Submit KIR and KPR Data to eDavki

Local KIR and KPR records are not submitted to FURS via standard manual forms, but in three ways:

• From accounting software (ERP): Direct submission via automated FURS web services (in XML, JSON, or CSV formats).
• File import on eDavki: Importing prepared ZIP files on the eDavki portal (a free FURS Converter from Excel to CSV is also available). Apollo enables the export of KIR or KPR ZIP files, which you can then easily upload to eDavki.
• Via the miniBLAGAJNA application: Intended for smaller taxable persons with simple operations (manual entry or automatic capture of issued invoices).