Slovenia DDV-O VAT Return — Quarterly & Monthly

Establish the client's DDV (VAT) registration status, DDV identification number (SI + 8 digits), filing frequency, and whether any special scheme applies. Determine whether the EUR 60,000 small-business exemption threshold has been breached and, if so, from which supply registration must take effect. Confirm the tax period covered and whether this is the first period after registration.

Work through every purchase and sale invoice for the period and assign each to the correct DDV-O field using the three-step classification: (1) transaction type — output or input DDV; (2) counterparty location — domestic SI, EU, or non-EU; (3) applicable rate — 22% standard (Art. 41(1)), 9.5% reduced (Art. 41(2)), 5% super-reduced (Art. 41(3)), 0% zero-rated (intra-EU supply / export), or exempt without credit. Flag blocked categories (passenger cars, fuel for blocked vehicles, yachts, entertainment — Art. 66 ZDDV-1) and mark them as non-deductible.

Process all reverse-charge transactions — intra-EU acquisitions of goods (DDV-O Fields 15/16/32), B2B services from EU suppliers (Fields 17/18/33), non-EU services such as AWS or Google SaaS (Fields 21/22/35), domestic reverse charge for construction and scrap (Fields 21/22/35), and imports cleared through Slovenian customs at Koper or another port of entry (Fields 19/20/34). Verify VIES validation for all intra-EU counterparties. Confirm the EC Sales List (RP-O) obligation for intra-EU supplies made.

If the business makes both taxable and exempt-without-credit supplies, calculate the recovery percentage under ZDDV-1 Art. 65: (taxable + zero-rated supplies) / total supplies, rounded to the nearest whole percent, with a de minimis rule treating any result at or above 95% as 100%. Apply the provisional proportion during the year and perform the annual true-up in the final period. Separately, identify any capital goods triggering an adjustment under Art. 68 (movable, 5 years) or Art. 69 (immovable property, 20 years) if the intended use has changed.

Aggregate all classified and adjusted amounts into the DDV-O return fields (Section A output Fields 11–22, Section B input Fields 31–38, Section C liability Fields 41–42 and 51). Compute Field 23 (total output DDV) and Field 38 (total deductible input DDV), then derive Field 41 (DDV payable) or Field 42 (excess credit / presežek DDV). From 1 July 2025, also prepare the two mandatory transaction-level records — Evidenca obracunanega DDV (Record of Charged DDV) and Evidenca odbitka DDV (Record of DDV Deduction) — which must reconcile to DDV-O totals and be submitted electronically via eDavki by the same deadline.

Perform a final pre-submission review: verify Field 23 and Field 38 arithmetic, confirm VIES numbers on all intra-EU transactions, check that all domestic reverse charge entries net to zero, and ensure Intrastat reporting obligations have been considered (arrivals threshold EUR 220,000; dispatches EUR 270,000). File the DDV-O and the two transaction-level records via eDavki by the last business day of the month following the tax period (monthly filers) or following the quarter end (quarterly filers). Pay any DDV liability (Field 51) to FURS by the same deadline to avoid late-payment interest under ZDavP-2 Art. 95.