VAT in Slovenia

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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.

vat in slovenia

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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.

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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]  
VAT rates  Standard 22%; Reduced 9.5%, 5% 
Zero-rated (0%) and exempt 
Frequency  Monthly, quarterly, and annual returns 


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 


VAT Return M  20th day of the month following the tax period 
VAT Return Q  20th day of the month following the tax period 


Intrastat M  10th of the month following the movements 
Annual Return  July 31 after the reporting tax year 



Last Updated: 16/11/2022


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

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