The VAT-O form, which was in use until 31.12.2007, required the entry in box 11 of the form of the taxable amount of all taxable supplies on the domestic market, excluding VAT, and in box 12 of the value of exempt supplies of exported goods. In accordance with the VAT Act (Journal of Laws of the Republic of Slovenia, No 117/2006), exempt export supplies of goods and exempt supplies of goods and services with a right to deduct VAT are also entered in box 11.
In the previous form, the value entered under order number 11 (Supplies of goods and services) had to match the data entered under order numbers 31 and 32 (VAT accrued). According to the VAT Act-1, exempt export supplies of goods and exempt supplies of goods and services with a right to deduct VAT are also entered in box 11, and the person responsible for compiling the return was therefore reminded by the DURS that the items on the form did not match, despite having attached the IR Book and copies of the invoices received to the return.
We suggest that consideration should be given to the inclusion of an additional field in the VAT-O form relating to supplies of goods and services to non-EU countries, which would make reporting more transparent, as it would be possible to check the correctness of the data in field 11 (Values of supplies of goods and services), and fields 21 and 22 (Value of VAT charged on supplies of goods and services on which VAT liability has arisen in Slovenia). However, the value of supplies of goods and services to non-EU countries could easily be verified on the basis of the attached EUL, I-RAT and invoices issued.