How often do I file VAT returns in Slovenia?
Slovenian VAT returns (DDV-O) are filed monthly by default through eDavki, due on the last business day of the month after the period. Quarterly filing is only allowed if prior-year turnover was €210,000 or less and the business has no intra-EU transactions.
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Detailed Explanation
## Monthly by Default
VAT returns in Slovenia use the DDV-O form and are filed electronically through eDavki. The default period is one month. The return and any payment are due on the last business day of the month following the tax period.
## When Quarterly Filing Is Allowed
Quarterly filing is available only if prior-year taxable turnover was €210,000 or less and none of the following applies:
- The business has intra-EU transactions that require an EC recapitulation statement.
- The business is in its first 12 months of VAT registration.
- The business is a non-resident or is in insolvency or liquidation.
Any one of these forces monthly filing regardless of turnover.
## Extra Records
Since 1 July 2025 two additional electronic VAT records must be submitted alongside the DDV-O: one for calculated VAT and one for VAT deduction.
## EC Recapitulation Statements
If you supply goods or services to EU VAT-registered customers, the EC recapitulation statement is due by the 20th of the following month.
## What Finn Does
Finn calculates the VAT position from your ledger and prepares the figures for the return, then reminds you ahead of each date. You or your accountant submit the return through eDavki. Finn does not file with FURS.
Source: https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat
Real-World Examples
Small domestic business
A business with €150,000 of prior-year turnover and no intra-EU sales, past its first 12 months of registration, may file quarterly. A business with the same turnover but a regular EU customer must file monthly.
Due date for January
The January return is due by the last business day of February, both for the return and for any VAT payable.
Common Mistakes to Avoid
- Assuming quarterly filing is always available below €210,000
- Forgetting that the first 12 months after registration are always monthly
- Missing the two extra electronic VAT records required since 1 July 2025
Frequently Asked Questions
Where do I file a DDV-O return?
Through eDavki, the FURS online portal. Electronic filing is mandatory.
When is the EC recapitulation statement due?
By the 20th of the month following the supply.
Practical Tips
- Default to monthly diary dates and only move to quarterly after confirming every condition
- Reconcile VAT accounts before the month-end so the return is ready early
- Keep EU customer VAT numbers checked so intra-EU supplies are correctly reported
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