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Check the purchaser’s actual status

An atypical taxpayer is the special VAT status used in the FURS teaching example, not an assumption that your business has ordinary full-registration deduction rights. Under the stated facts, the recipient self-assesses—accounts for the tax itself—and cannot deduct it. Include applicable non-deductible VAT in the campaign’s cost.

The October 2026 FURS answers call for the covered reverse-charge transaction in both VAT records in the same tax period and identify the non-deductible treatment for that status. Confirm the actual identification, service and tax code before copying the example.

Sources: Financial Administration of the Republic of Slovenia (FURS): Example1: recipient of U.S. advertising; Example2: different registration and supply facts Financial Administration of the Republic of Slovenia (FURS): Question 1.32: atypical taxpayer receiving reverse-charge supplies, both records and non-deductible VAT

Check whether both records were successfully submitted

FURS’s 5 February 2026 notice requires covered taxpayers’ electronic output- and input-VAT records for periods from 1 July 2025. It directs users to inspect the sent records in eDavki and says records containing errors are treated as not submitted.

If the advertising records return an error, correct it and check the successful results for both records. The practical consequence is unfinished reporting as well as the potential purchase-tax cost—not merely an untidy upload.

Sources: Financial Administration of the Republic of Slovenia (FURS): Electronic records from July 2025; checking whether both records were accepted without errors

Scope

  • The FURS examples are teaching scenarios, not enforcement decisions; their 2025 exchange rates are not current purchase rates. Slovenian interpretation was AI-assisted. Actual status, registration, return and deduction outcomes and outbound/U.S. taxes remain unresolved.

Next step

Confirm the purchase’s actual VAT treatment and cost, then check both required eDavki record results for the correct period.

Sources & review notes

The source records distinguish access dates from substantive review dates. Updating an explanation does not itself recheck the law.

FURS: Submission of VAT records, February 5, 2026 notice

Financial Administration of the Republic of Slovenia (FURS)

Passage, dates and research notes

official-guidance · Electronic records from July 2025; checking whether both records were accepted without errors

Če vsebujeta napake, potem se šteje, da evidenci nista oddani.

Accessed: 2026-11-13T00:59:35.591401+00:00 · Meaning reviewed: 2026-11-13T01:11:25.461559+00:00 · Next review target: 2026-12-13

Actual full notice read. The notice requires the covered electronic records from tax periods beginning July 1, 2025 and says error-bearing records count as not submitted. It does not establish that every unregistered business has a filing duty. Slovenian interpreted with AI assistance.

FURS VAT records Q&A: 22nd edition, October 2026

Financial Administration of the Republic of Slovenia (FURS)

Passage, dates and research notes

official-guidance · Question 1.32: atypical taxpayer receiving reverse-charge supplies, both records and non-deductible VAT

Atipični davčni zavezanec vnese podatke o prejeti transakciji v istem davčnem obdobju v obe evidenci.

Accessed: 2026-11-13T01:01:22.704631+00:00 · Meaning reviewed: 2026-11-13T01:11:25.461559+00:00 · Next review target: 2026-12-13

Actual official Word document downloaded, decoded locally with antiword and read for cited question 1.32 and context. Edition is October 2026; question dates include October 14, 2025. Only named passages, not the whole 67-page manual, are claimed reviewed. Raw hash identifies original DOC bytes. Slovenian interpreted with AI assistance.

FURS examples: VAT records for atypical taxpayers

Financial Administration of the Republic of Slovenia (FURS)

Passage, dates and research notes

official-guidance · Example1: recipient of U.S. advertising; Example2: different registration and supply facts

Ker je davčni zavezanec identificiran le kot atipični davčni zavezanec, nima pravice do odbitka DDV.

Accessed: 2026-11-13T01:01:21.732321+00:00 · Meaning reviewed: 2026-11-13T01:11:25.461559+00:00 · Next review target: 2026-12-13

Actual official ZIP downloaded and DOCX examples read, including the July 2025 U.S. advertising transaction. These are agency teaching examples, not real enforcement cases. No 2025 example exchange rate is used as a current rate. Hash identifies original ZIP bytes. Slovenian interpreted with AI assistance.

Detailed rule records (1)
Slovenian U.S. launch spending: check reverse-charge records and whether eDavki accepted them Depends on the facts

Assess foreign service purchases under the actual Slovenian VAT status. FURS’s atypical-taxpayer example includes U.S. advertising that requires self-assessment without a deduction under its stated facts. Current Q&A directs the covered transaction into both records; the February 2026 notice says records containing errors count as not submitted. Confirm the actual duty and successful status, not just file upload.

When to check: Before relying on the named invoice, export, filing or transfer arrangement. Source review: 2026-11-13.

FURS: Submission of VAT records, February 5, 2026 notice FURS VAT records Q&A: 22nd edition, October 2026 FURS examples: VAT records for atypical taxpayers
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