VAT in Slovenia
On July 1, 1999, the Republic of Slovenia implemented a value-added tax system for the taxation of goods and services. Since January 1, 2007, a new Value Added Tax Act – VAT-1 has been in effect, which has been changed numerous times, primarily in response to revisions in Council Directive 2006/112/ EC, which Slovenia, as a European Union member state, is required to implement into its legislation.
Most EU VAT legislation is based on directives. EU VAT Directive 2006/112/EC is the most important EU VAT directive. Each Member State is bound by EU law, nevertheless the application and implementation of these directives are up to each member state as the directive must be transposed into national law by each Member State.
Everything related to VAT in Slovenia is included in our comprehensive guide below.
Selling in Slovenia?
Slovenia – Scope of Taxation
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.
- Imports.
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.
Download the Slovenian VAT Guide
Slovenia – General VAT information
| National Legislation | Financna Uprava |
| VAT in local languages | Davek na dodano vrednost (DDV) |
| VAT number format | 10 characters [SI + 8 digits] |
| SI12345678 | |
| VAT rates | Standard 22%; Reduced 9.5%, 5% |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly, quarterly, and annual returns |
| Thresholds
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| Registration | |
| Established | EUR 50,000 |
| Non-established | None |
| Intra-Community acquisitions | EUR 140,000 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines
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| VAT Return M | 20th day of the month following the tax period |
| VAT Return Q | 20th day of the month following the tax period
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| Intrastat M | 10th of the month following the movements |
| Annual Return | July 31 after the reporting tax year |
Last Updated: 16/11/2022
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