VAT in Slovenia
The primary legislation governing the Value Added Tax (VAT) in Slovenia is the Value Added Tax Act (Zakon o davku na dodano vrednost or ZDDV-1). The application and enforcement of this act are guided by the VAT Regulations, which were originally published on December 30, 2006, and have undergone subsequent amendments.
In the European Union (EU), most VAT regulations are based on directives. The EU VAT Directive 2006/112/EC holds significant importance in this regard. While every member state is obligated to comply with EU law, the interpretation and implementation of these directives are the responsibility of each individual member state. Thus, each member state is required to incorporate the directive into its national legislation.
Everything related to VAT in Slovenia is included in our comprehensive guide below.
Selling in Slovenia?
Slovenia – Scope of Taxation
The VAT regulations in Slovenia are influenced by decisions made by the Court of Justice of the European Union (CJEU) and the Tax Authority provides clarifications on VAT rules based on these decisions. Although these clarifications serve as guidance for both taxpayers and Tax Authority employees, they do not have legal binding on either party. While general rulings and guidelines cannot be referred to domestic courts or the CJEU, the Tax Authority typically adheres to the established case law of these courts.
In Slovenia, the Value Added Tax (VAT) is generally applicable to goods or services offered by taxable individuals in exchange for compensation, during their economic activities conducted within the Republic of Slovenia. Additionally, VAT is imposed on imports and specific supplies that are provided free of charge.
Taxable Supplies:
In Slovenia, the concept of a taxable supply consists of five basic components:
- Delivery of goods or a render of services.
- Resulting in economic activity.
- For valuable consideration.
- Made by persons within the VAT framework.
- That is not a tax-exempt transaction.
Transactions that are taxable for Slovenian VAT purposes include:
- supplies of goods or services performed by a taxable person acting as such effected for consideration.
- Intra-Community acquisitions.
Download the Slovenian VAT Guide
Slovenia – General VAT information
| Tax authority | Financna Uprava |
| VAT in local language | Davek na dodano vrednost (DDV) |
| Currency | € Euro |
| VAT number format | SI + 8 characters |
| SI12345678 | |
| VAT rates
|
Standard 22%; Reduced 9.5% and 5%; |
| Zero-rated (0%) and exempt | |
| Thresholds | |
| Registration | |
| Established | EUR 50, 000 |
| Non-established | None |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| VAT Group | Not Allowed |
| Voluntary Registration | Available – for resident businesses only |
| Intra-EU Dispatches | EUR 200,000 |
| Intra-EU Arrivals | EUR 120,000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Returns | 20th day of the month following the tax period |
| Frequency | Monthly, Quarterly and Annually |
| European Sales Listing | 20th day of the month following the tax period
|
| Intrastat | 15th of the following month |
| Electronic Invoicing | Electronic invoicing is generally not mandatory but voluntary. However, it is compulsory to use electronic invoices for transactions between businesses and government (B2G) under the Law on the Provision of Payment Services for Budget Users (Zopspu-1) which was enacted on November 22, 2016. |
Last Updated: 22/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax