VAT Registration in Slovenia

VAT in Slovenia

The standard VAT rate in Slovenia is 22% and applies to all goods and services not covered by reduced VAT rates. These reduced rates are set at 9.5%, 5%, and 0%.

If you wish to find out which specific groups of products and services fall under the reduced rates applicable in Slovenia, check out our article – VAT Tax in Slovenia 2024.

When is VAT registration mandatory in Slovenia?

VAT registration in Slovenia, as in any other EU member state, is mandatory in cases of:

• Selling goods and providing services in Slovenia,
• Importing and exporting goods to and from third countries,
• Storing goods in Slovenia and shipping them to recipients in other EU member states,
• Bringing goods into Slovenia from other EU countries,
• Distance selling of goods within the community exceeding the value of 10,000 Euros.

The last point refers to the limit established on July 1, 2021, covering all sales by a business to private customers in other member states. Upon exceeding this limit, counting from the transaction that surpasses it, the business is obligated to locally register for, settle, and file VAT declarations in Slovenia or use the special VAT OSS procedure, allowing for the settlement of B2C sales between member states in one collective declaration.

Furthermore, upon exceeding this threshold, businesses are obligated to apply the VAT rates covering the group of goods and services sold, applicable in the purchaser’s countries. However, until the threshold of 10,000 Euros is exceeded, they may tax the sale using their country’s VAT rate and settle those transactions there.

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VAT registration process in Slovenia

The registration procedure for VAT in Slovenia involves submitting the required documents to the Slovenian tax office through the eTax System or Slovenian Business Point.

It’s worth noting that VAT registration in Slovenia should be done 8 days before starting operations as a VAT taxpayer in the country. Meanwhile, the process itself takes about 15 days if the documents are correctly submitted.

Slovenian Tax Office

The Slovenian tax office where foreign entrepreneurs can handle VAT-related matters is Finančna uprava Republike Slovenije, Šmartinska cesta 55, SI-1000 Ljubljana, Slovenia.

Required for VAT Registration in Slovenia

Required for VAT Registration in Slovenia Entrepreneurs wishing to register for VAT in Slovenia must submit the required documents to the local tax office, including:

• VAT registration form (DR-04),
• A copy of the company’s charter,
• Extract from the commercial register,
• Confirmation of VAT registration in another EU country,
• A copy of the identity document of the person authorized to represent the company,
• Information on planned activities in Slovenia,
• Power of attorney if using a proxy service (for companies based in third countries) or a tax representative (for companies based in a member state).

If all required documents are correctly completed and submitted to the appropriate tax office, the VAT registration process in Slovenia should take about 15 days.

Slovenian VAT Number

The VAT number in Slovenia consists of the prefix “SI” followed by 8 digits.

VAT Taxpayer and Their Obligations in Slovenia

A VAT taxpayer who has exceeded the limit for intra-community distance selling of goods must use the Slovenian VAT rate under which the sold goods and services fall, as well as settle and file local VAT declarations or use the VAT OSS procedure.

VAT settlement periods and declaration deadlines in the slovenian tax office

The default period for filing VAT declarations in Slovenia is one calendar month. However, businesses that have not exceeded 210,000 Euros in turnover can apply for quarterly declaration filing. Importantly, this condition does not apply to companies conducting intra-community transactions or non-residents of Slovenia.

The deadline for filing Slovenian VAT declarations is the 20th day of the month following the settlement period.

VAT Registration in Slovenia - summary

Registering for VAT purposes in Slovenia is an integral part of conducting business in the country, where, like in other EU states, unique regulations related to this process apply. Understanding and adhering to these regulations not only allows for quick and hassle-free obtaining of a Slovenian VAT number but will also protect against penalties and sanctions that may arise from failing to meet VAT taxpayer obligations.

Therefore, if you need assistance with VAT matters in the European Union or the United Kingdom, schedule a consultation, and our VAT Compliance specialists will take care of the rest. Whether it concerns VAT registration, VAT filings, or VAT OSS.