Article 81 of the VAT Act – interpretation
(1) Every taxable person must ensure that he, the recipient or a third party issues an invoice in his name and on his behalf for:
- supplies of goods or services made to another taxable person or to a legal person other than the taxable person;
- supplies of goods referred to in point (a) of the third paragraph of Article 20. Article 6b of this Law, except where the taxable person applies the special scheme referred to in Subchapter 6b of Chapter XI. chapters of this Act.
- supplies of goods made under the conditions set out in Article 46. Article 5 of this Law;
- any advance payment received before any of the supplies of goods referred to in 1. and point 2 of this paragraph;
- any advance payment for services received from another taxable person or a non-taxable legal person before the services are completed.
(2) Notwithstanding the first paragraph of this Article, the taxable person shall also issue an invoice for other supplies of goods and services made within the territory of Slovenia. The Minister responsible for finance may provide for exemptions from the obligation to issue invoices in respect of such supplies, provided that information on the sale of goods or services can be provided by other means and that the supervision of the implementation of this Law is not jeopardised.
(3) The invoice referred to in paragraph 1 of this Article may be issued by the customer of goods or the customer of services in respect of a supply of goods or services to him (self-invoicing) which has been supplied by the taxable person only if both parties have agreed in advance and have specifically agreed on the manner in which each invoice is to be accepted by the taxable person supplying the goods or services. The buyer of the goods or the customer of the services must state on the invoice that it is issued in the name and on behalf of the taxable person to whom the goods or services were supplied.
(4) Notwithstanding paragraph 1 of this Article, the taxable person shall not be required to issue an invoice for the services referred to in paragraph 1. and 4. points 44. Article 5 of this Law, if the services supplied by him to a taxable person in another Member State are exempt in that Member State.
(5) The Minister responsible for finance may provide for exemptions from the obligation to issue invoices for individual services referred to in paragraph 1. and 4. points 44. Article 5 of this Law, if they are carried out in the territory of Slovenia or if they are carried out outside the Union.
(6) A taxable person who makes several individual supplies of goods or services in the territory of Slovenia may issue a joint invoice if the VAT liability for the goods or services supplied, as specified in the joint invoice, arises in the same tax period.
(7) For supplies of goods made to another Member State under the conditions laid down in Article 46. Article 196 of this Law, and for services supplied for which VAT is payable by the recipient of the services in accordance with Article 196 of this Law. Article 2 of Council Directive 2006/112/EC, the obligation to issue an invoice shall arise no later than 15 March 2006. the day of the month following the month in which the chargeable event occurs.
(8) For the purposes of this Act, invoices are all documents on paper or in electronic form which meet the conditions set out in Articles 80a to 84a of this Act.
(9) Any document or communication that modifies and unambiguously refers to the original invoice shall also be deemed to be an invoice.
