eDavki — FURS tax portal and voluntary SAF-T

eDavki (edavki.durs.si) is the Slovenian tax portal operated by FURS (Finančna uprava RS) — single window for 100% of the country's tax returns. Every DDV-O VAT, DOHOD corporate tax, DOPL personal income tax, or RP-O EC recap return is filed here — paper is marginal at < 0.2%. eDavki also integrates the REK real-time POS certification, the voluntary Slovenian SAF-T (OECD standard) and the OSS / IOSS / MOSS one-stop shops for EU e-commerce.

History — from paper 2000 to eDavki 2003

eDavki was launched in 2003 by DURS (Davčna uprava RS — Slovenian tax administration before the 2014 CURS merger). The driver back then was twofold: modernise a system where 95% of returns were still paper in 2000, and anticipate EU accession by aligning return procedures with European declarative standards. The initial portal used SIGEN-CA, the Slovenian certification authority, for qualified electronic signature — over 10 years ahead of the eIDAS Directive 910/2014.

The 2007 overhaul coincided with ZDDV-1 and eurozone accession: every module was modernised in XSD, and the RP-O module (intra-community recap) was added for EU VIES reporting. The 2014 DURS + CURS merger turned eDavki into a true single window: VAT, taxes, excises, customs. REK arrival (real-time POS certification) in January 2016 raised the portal to industrial scale — it now handles ~700M POS transactions/year, on top of ~1.4M annual DDV-O.

2003       | DURS (Davčna uprava RS — Slovenian tax administration,
           | pre-CURS merger) launches the first version of eDavki —
           | a SIGEN-CA-secured web portal for VAT, CIT and PIT
           | returns.
           |
2007       | eDavki overhaul alongside ZDDV-1 + euro. RP-O module
           | added (intra-community recap) for EU VIES reporting.
           |
2014       | DURS + CURS (customs) merge into FURS. eDavki becomes
           | the single window for VAT, taxes, customs, excises,
           | vehicle tax.
           |
2015       | Voluntary Slovenian SAF-T introduced (OECD SAF-T 2.0
           | standard). XSD published on fu.gov.si for on-demand
           | audits. Not mandatory — an audit-simplification option.
           |
2016       | REK (real-time POS certification Web Service) integrated
           | into eDavki. ZOI/EOR dashboards for merchants.
           |
2021       | OSS / IOSS / MOSS launched in eDavki following the EU
           | e-commerce VAT reform (Directive 2017/2455 package).
           | Slovenia becomes country of identification for ~12,000
           | EU companies.
           |
2024       | Public REST OAuth2 API on apis.fu.gov.si — opening to
           | SaaS accounting vendors (Datalab Pantheon, Saop, Vasco).
           | DDV-O pre-fill from aggregated REK receipts.
           |
2025-2026  | Public FURS consultation on a "B2B e-Račun" project for
           | ViDA 2028 — using eDavki as the B2B invoice receiving
           | hub under ViDA pillar 1.

Governance — FURS under the Ministry of Finance

eDavki is operated by FURS (Finančna uprava Republike Slovenije), a service of the Ministrstvo za finance RS. The FURS director is appointed by the finance minister. Portal evolutions are planned via a triennial programme (FURS-IT 2024-2027) currently underway, funded from the state budget.

Authentication relies on SIGEN-CA (Slovenia Generic Certificate Authority), an eIDAS-qualified certification authority operated by the Slovenian Government IT Centre. Every FURS-registered legal or natural person gets a free SIGEN-CA qualified certificate for signing and authenticating on eDavki. A SIGOV-CA sub-CA is used for public administrations.

Technical schema — DDV-O, SAF-T, REK, eRekeni

The eDavki portal runs on 4 technical pillars:

• DDV-O — VAT return XML, proprietary FURS format namespace urn:fu.gov.si:ddv-o:1.0, monthly or quarterly filing.
• Slovenian SAF-T — voluntary OECD SAF-T 2.0 audit file, on-demand during a FURS audit. Covers accounting, sales, purchases, payroll.
• REK — SOAP Web Service for real-time POS receipt certification (see Davčno potrjevanje page).
• eRekeni — view module for issued and received invoices (B2G via integrated UJP), taxable-person dashboard.
• OSS / IOSS / MOSS — EU e-commerce one-stop shops, run from eDavki with quarterly reporting.
• ENPN — personal number (Enotna številka prebivalca) for VAT-registered natural persons.

# eDavki endpoint — DDV-O submission via REST OAuth2

POST https://apis.fu.gov.si/v1/dohodek/ddv-o
Authorization: Bearer eyJhbGciOiJSUzI1NiIs... (OAuth2 token issued
                                              by fu.gov.si/api/auth)
Content-Type: application/xml; charset=UTF-8

<?xml version="1.0" encoding="UTF-8"?>
<DDV-O xmlns="urn:fu.gov.si:ddv-o:1.0" Verzija="2026.1">
  <Header>
    <DavcnaStevilka>SI82646716</DavcnaStevilka>         <!-- Krka VAT -->
    <MaticnaStevilka>5959876</MaticnaStevilka>           <!-- AJPES -->
    <Obdobje>
      <Leto>2026</Leto>
      <Mesec>05</Mesec>
    </Obdobje>
    <DatumOddaje>2026-06-15</DatumOddaje>
  </Header>

  <PodatkiObracun>
    <TransakcijeDomace>
      <ProdajaOdbiteleva22>1240000.00</ProdajaOdbiteleva22>
      <ProdajaOdbiteleva95>340000.00</ProdajaOdbiteleva95>
      <ProdajaOdbiteleva5>0.00</ProdajaOdbiteleva5>
    </TransakcijeDomace>

    <TransakcijeIC>
      <ProdajaIC>2800000.00</ProdajaIC>
      <NakupIC>1900000.00</NakupIC>
      <MentionObratna>true</MentionObratna>
    </TransakcijeIC>

    <Obracun>
      <DDVDolzni>304900.00</DDVDolzni>
      <DDVOdbitni>198000.00</DDVOdbitni>
      <DDVZaPlacilo>106900.00</DDVZaPlacilo>
    </Obracun>
  </PodatkiObracun>

  <Podpis>
    <Certifikat>... SIGEN-CA X.509 certificate ...</Certifikat>
    <Vrednost>... base64 RSA-SHA256 signature ...</Vrednost>
  </Podpis>
</DDV-O>

# API response
HTTP 200 OK
{
  "status": "ACCEPTED",
  "potrditveno_stevilo": "DDVO-2026-05-44217-SI82646716",
  "datum_obdelave": "2026-06-15T09:14:33+02:00"
}

Comparison — eDavki vs Online Számla vs Mes Comptes Pro

Adoption — 99.8% of returns dematerialised

• 99.8% of VAT returns dematerialised via eDavki — paper marginal, reserved for specific cases (companies without proven digital access, succession in progress).
• ~1.4M DDV-O/year + ~200K CIT/year + ~1.5M PIT/year + ~150K RP-O recaps/year.
• ~700M certified REK POS receipts/year (see Davčno potrjevanje 2016 page).
• ~12,000 OSS companies and ~3,000 IOSS — Slovenia identified as a competitive EU country of identification (22% rate + simple procedures).
• ~480K active SIGEN-CA signatures — covers ~95% of companies and ~75% of individuals who have used eDavki at least once.

Common pitfalls

• Expired SIGEN-CA certificate. Certificate valid 5 years — many SMEs miss the renewal. SIGEN-CA sends a reminder at 60 days but filing is blocked without a valid certificate.
• Confusing davčna številka and ENPN. Davčna = legal entity or natural person VAT-registered. ENPN (Enotna številka prebivalca) = unique Slovenian-resident personal ID for personal use. An SME files using davčna, not ENPN.
• Wrong XSD namespace. DDV-O XML must use xmlns="urn:fu.gov.si:ddv-o:1.0". Many foreign ERPs mistakenly target an earlier-version namespace (0.9 or 1.0-draft) which is rejected.
• Off-cycle fiscal period. Slovenia: civil period — monthly if turnover > €210K/year, quarterly otherwise. No off-cycle exemption like France or Germany — eDavki rejects an out-of-period return.
• OAuth2 — missing scope. The REST API requires module-specific scopes: ddv-o.write, rp-o.read, etc. Asking for all scopes at initial consent avoids later 403 Forbidden responses.

Cross-links

• Slovenia hub — full view
• VAT regimes Slovenia
• Davčno potrjevanje — POS certification
• AJPES — corporate registry
• ViDA — Slovenia roadmap 2028
• eDavki — official portal
• FURS — official site
• SIGEN-CA — certification authority