Who
Each taxable person identified for VAT purposes is required to submit to the tax authority a recapitulative statement on the persons identified for VAT purposes to whom the taxable person concerned supplied goods or services in the Member State where the transaction is taxable, and for which the recipient is liable to pay the VAT. Recapitulative statement is submitted also by tax representatives for procedure 42 for taxable persons with registered offices in another Member State and who perform only customs procedure 42 in Slovenia and they are not identified for VAT purposes in Slovenia.
When
Taxable persons identified for VAT purposes must submit to the tax authority the recapitulative statement by the twentieth day of the month following the expiry of the tax period (e.g. the statement for the tax period January must be submitted by 20 February).
Taxable persons are required to submit a recapitulative statement for the calendar month during which the supplies in question have been carried out or for the calendar month in which they must make an adjustment for past reporting periods.
Where and how
Taxable persons must submit the recapitulation statement (RP-O) to the tax authority electronically via FURS's eDavki portal.
Sanctions
Legal persons, sole traders or self-employed individuals will be fined EUR 2,000 to EUR 125,000 for failing to submit to the tax authority such a recapitulative statement on the intra-Community acquisition of goods or failing to submit it for the prescribed period within the specified time limit or in the prescribed manner.
The responsible person of the 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.