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This guide provides an overview of VAT (Value Added Tax) in Slovenia, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Slovenia or with Slovenian customers.
Slovenia’s VAT system is governed by the Value Added Tax Act (ZDDV-1), in alignment with the EU VAT Directive. VAT applies to most goods and services within Slovenia, as well as on imports.
Euro (€)
SI followed by 8 digits (e.g., SI12345678)
Yes, required for non-EU businesses conducting VAT-related activities.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 22% | Standard Rate | Applies to most goods and services |
| 9.5% | Reduced Rate | Applies to specific items, including essential goods |
| 5% | Super Reduced Rate | Applies to a very limited goods & services, including social services & certain cultural events. |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 50,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Slovenia |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 20th day of the following month | 20th day of the following month |
| Quarterly | 20th day of the month following the quarter | 20th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 22% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Slovenia applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes. Educational and e-learning services: Certain educational services can be VAT-exempt if provided by recognized institutions.
E-invoicing is mandatory for B2G transactions in Slovenia, with requirements to follow the EU standard format. Starting July 1, 2024, the EU will require e-invoicing for cross-border B2B transactions within the EU as part of the VAT in the Digital Age (ViDA) package. The new rules aim to standardize and promote e-invoicing across EU member states. Slovenia will adopt these rules in alignment with the EU framework. The e-invoices must comply with the European standard (EU Directive 2014/55/EU) to facilitate seamless cross-border exchanges between businesses within the EU.
Slovenia requires digital reporting of VAT-related transactions, which must be submitted through the electronic system provided by Slovenian tax authorities.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Slovenian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
