Naklo, A.Komšo 1 eInvoices and Tax Regulation Andja Komšo Tax Administration

Naklo, A.Komšo2 Content  relevant rules  outsourcing of invoices outside the EU  qualified certificated and secure-signature creation devices  additional summary document on paper  notification to the Tax Administration  rule for electronic invoicing  rule for invoices storage  place  notification  period  form and conversions

Naklo, A.Komšo3 Where can the relevant rules (laws, regulations, instructions, guidelines…) be found? Rules on invoicing can be found in: Act Amending the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 101/2003), Chapter X (Articles 33 – 35.a) and Article 57 regarding the storage of invoices; Rules on Implementation of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 17/2004), Chapter X (Articles 90 – 104) and Articles 178 – 180 regarding the storage of invoices. Instructions, brochures, etc. will be found on the website of the Slovenian Tax Administration.

Naklo, A.Komšo4 Is there any specific rule in relation to outsourcing of invoices to a person who is established outside the EU ? No, there are no specific rules in relation to outsourcing of invoices to a person who is established outside the EU.

Naklo, A.Komšo5 As regards invoices sent with advanced electronic signatures, is it obligatory to use qualified certificated and secure- signature creation devices? In accordance with the Law on Electronic Commerce and Electronic Signature the use of safe electronic signature, verified by the qualified certificate, is required. In closed systems which are completely arranged with contracts among the known number of parties to the contract, it is possible to use the electronic signature which is not verified with the qualified certificate.

Naklo, A.Komšo6 As regards invoices sent by electronic data interchange, is an additional summary document on paper obligatory? No.

Naklo, A.Komšo7 Is prior notification to the Tax Administration before using electronic invoicing an obligation? Yes. Taxable person who sends and issues electronic invoices has to notify the tax authority before using electronic invoicing. Taxable person has to provide tax authority with documentation from which it is evident a complete description of electronic system for managing his accounts and records. Such documentation has to include mainly description of: a) electronic solutions (design, structure and operations), b) subsystems and files (contents, structure and relations), c) functional procedures within the electronic solutions, d) controls which enable correct and reliable operations of the electronic solutions, e) controls which prevent unauthorized additions, changing or deleting of stored electronic records. Provisions about prior notification are applicable until 31 December 2005.

Naklo, A.Komšo8 How to notify the Tax Administration? 1.Conditions 2.Guidelines 3.Form (word template)

Naklo, A.Komšo9 Any other specific rule in relation to electronic invoicing? No.

Naklo, A.Komšo10 Any other specific rule in relation to invoices storage? No.

Naklo, A.Komšo11 What are the rules on the place of storage of invoices? Invoices in a paper form must be stored in Slovenia. Special provisions are prescribed for electronic invoices where a taxable person may choose a place of storage outside Slovenia. If a taxable person established in Slovenia stores invoices which he issues or receives by an electronic means and guarantees on-line access to the data in another Member State, tax authority shall have a right, for the control purposes, to access these invoices by electronic means, download and use them in accordance with the Slovenian legislation.

Naklo, A.Komšo12 Is prior notification of invoices stored in another country an obligation? Yes. Taxable person must notify to the tax authority the place invoices, if he stores them outside the territory of Slovenia.

Naklo, A.Komšo13 What is the obligatory storage period for invoices ? Taxable persons are obliged to store all received and issued invoices for a period of at least 10 years after the expiry of the year to which these documents refer. Taxable persons are obliged to store invoices concerning the taxation of immovable property for at least 20 years after the expiry of the year to which the documents refer.

Naklo, A.Komšo14 What are the specific rules on storage form and possible conversions? Taxable person must store all invoices in the original form in which they have been produced, sent or received irrespective of whether they have been produced in a paper or electronic form. The authenticity of the origin and integrity of the content of the invoices, as well as their readability, must be guaranteed throughout the storage period.

Naklo, A.Komšo15 Contacts and questions?