Slovenia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 132 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

14 taxes at rates of 0, 5, 9.5, 22

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• SI-DDV-O — 18 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

eslog-2.0 — mandatory from 2028-01-01

Za javni sektor (proračunske uporabnike) je izmenjava e-računov obvezna od 1. januarja 2015 (26. člen Zakona o opravljanju plačilnih storitev za proračunske uporabnike, ZOPSPU-1): pošiljanje računov mimo Uprave Republike Slovenije za javna plačila (UJP) ni dovoljeno, izmenjava pa poteka v formatu e-SLOG prek bank, ponudnikov, ki imajo z UJP sklenjeno pogodbo, ali prek portala UJPeRačun. To je obveznost do proračunskih uporabnikov in ni splošna obveznost B2B, zato ni tu zapisana kot obligation. Splošna obveznost e-računov med gospodarskimi subjekti (B2B) je bila uvedena z Zakonom o izmenjavi elektronskih računov in drugih elektronskih dokumentov (ZIERDED), ki ga je državni zbor sprejel 23. oktobra 2025 in je bil objavljen v Uradnem listu RS, št. 85/2025 z dne 6. novembra 2025; zakon je začel veljati trideseti dan po objavi, uporabljati pa se v delu o ponudnikih začne 1. aprila 2027, splošna obveznost izmenjave e-računov med vsemi gospodarskimi subjekti pa 1. januarja 2028 (28. člen ZIERDED), kar je dan, ki je tu zapisan kot mandatory_from. Zakon ne uvaja sprotnega poročanja FURS (e-reporting); dopustni formati so e-SLOG (nacionalni standard, uporabljen tudi za obveznost do proračunskih uporabnikov od leta 2015), sintakse, skladne z EN 16931, ali drug mednarodno priznan standard, o katerem se stranki dogovorita. profile navaja e-SLOG 2.0 kot referenčni, dejansko uveljavljeni slovenski standard; zakon dopušča tudi alternative, ki jih to zaprto polje ne more vse hkrati imenovati. Paket packages/formats danes ne piše niti ne preverja e-SLOG sintakse — glej poglavje »From Slovenia« v docs/international.md. vat_scheme 9949 je slovenska identifikacijska številka za DDV na seznamu EAS; party_scheme ostaja prazen, ker ZIERDED ne predpisuje enotne sheme naslavljanja za B2B izmenjavo.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 7270
• receivable 2240

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• SI-ZGD-BS — 30 lines
• SI-ZGD-IS — 19 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

18 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

sl, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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