Who
The report must be submitted by the taxable person who carries out the supply of goods and services for which that taxable person is the payer of VAT pursuant to Article 76a of the ZDDV-1.
When
The taxable person must submit the report to the tax authority by the last business day of the month following the end of the calendar month for the calendar month in which they provided goods or services, or for the calendar month for which they must adjust the information on the relevant instances of such provision from the past periods.
Where and how
Taxable persons must submit the report to the tax authority electronically via FURS's eDavki portal.
Sanctions
A legal person, a sole trader or a self-employed individual will be fined from EUR 2,000 to EYR 125,000 for failing to submit to the tax authority a report on the supplies of goods or services pursuant to Article 76a of this Act or for failing to submit it for the prescribed period within the specified time limit, or for failing to submit it in the prescribed manner.
The responsible person of a legal person or the responsible person of a sole trader or of a self-employed individual will also be fined from EUR 200 to EUR 4,100 for the aforementioned offence.