VAT Slovenia 2024

Standard VAT rate in Slovenia

The standard VAT rate in Slovenia, applicable to most products and services, is 22%. However, goods and services falling under the reduced VAT rates of 9.5% and 5% are exceptions to this standard rate.

Reduced 9.5% VAT rate in Slovenia

The 9.5% VAT rate in Slovenia applies to various products and services, including but not limited to:

• Food and non-alcoholic beverages,
• Certain medicines and pharmaceuticals,
• Medical and therapeutic equipment for the disabled,
• Passenger transportation,
• Tickets for cultural events,
• Restaurants and catering services,
• Hotels and other accommodations,
• Hairdressing services,
• Minor maintenance services like tailoring and shoemaking,
• Certain construction and finishing services,
• Selected building materials.

Reduced 5% VAT rate in Slovenia

In Slovenia, the 5% VAT rate was introduced in 2020 and applies to books and e-books.

Reduced 0% VAT rate in Slovenia

In Slovenia, specific transport-related services and certain agricultural and forestry activities specified in the legislation are exempt from VAT.

When is it necessary to pay VAT in Slovenia?

Despite Slovenia’s relatively small size and its e-commerce market not being among the largest in Europe, it presents an appealing opportunity for companies seeking to enhance their overseas sales. The market is experiencing rapid growth and generated revenue close to one billion dollars in 2021, as reported by Statista.

Interestingly, a study conducted by Slovenian company, Valicon, reveals that users in Slovenia are not only increasing their online purchases but also displaying a clear preference for domestic online shops and marketplaces. This preference persists even though the market may not be as affluent and developed as in larger neighbouring countries such as Croatia or, let alone, Austria.

When considering the market’s size, prominent European marketplaces such as Amazon and Zalando do not currently operate in Slovenia. Instead, popular sites include i.a. Mimovrste and Merkur. With no clear dominant player in the market, Slovenia presents an enticing opportunity for e-commerce companies seeking new challenges in Europe.

However, to effectively penetrate this market, expansion typically requires compliance either through settling VAT in Slovenia or under VAT OSS.

In Slovenia, foreign companies selling products are subject to obligatory VAT registration in two specific situations. 

Firstly, if an entrepreneur stores goods in the country, regardless of whether they utilise their own warehouses or rely on Slovenian companies providing fulfilment services.

Secondly, the requirement for VAT settlement in Slovenia arrises when the total sales to European Union countries within the CTSO (Intra-Community Distance Selling of Goods) exceeds EUR 10,000. However, in this case, VAT settlements can be made either with the Slovenian Tax Office or through the simplified VAT OSS (One-Stop Shop) procedure, which enables e-commerce companies to conveniently settle VAT within the European Union.

Deadlines for filing VAT returns and paying VAT in Slovenia

The deadline for VAT payment in Slovenia is the final business day of the month that follows the month of accounting.

The VAT registration process in Slovenia

A complete set of supporting documents is necessary when applying for VAT registration in Slovenia. These documents include:

• Proof of VAT registration in another EU country.
• Extract from the national commercial register.
• An identification document or passport of the authorised representative of the company.
• Details about the intended activities the company plans to conduct in Slovenia.
• Completed registration form (DR-04).

It is important to note that this application process should be completed at least 8 days prior to the commencement of activities that require being a VAT payer in Slovenia. If the documents are submitted correctly, the entire process should be completed within a maximum of 15 days.

Potential consequences, including penalties and interest, for any irregularities in filing VAT returns or late payments

Failure to submit VAT returns on time, provide accurate information in the returns, or make timely VAT payments in Slovenia may result in penalties. These penalties can amount to 50% of the outstanding VAT, with a maximum penalty limit of EUR 125 000.

Tax office in Slovenia

Registration for VAT in Slovenia is done online. Registration applications can be submitted either through the e-Tax system or the Slovenian Business Point. The application requires an electronic signature.

The address of the Slovenian tax office is:

Finančna uprava Republike Slovenije,

Šmartinska c. 55, 1000 Ljubljana.

Intrastat in Slovenia

Apart from the requirement to register and settle VAT in Slovenia, certain companies may also be obligated to submit Intrastat statistical reporting. These reports provide details about the import and export of goods within the EU and the movement of goods between warehouses in different countries.

This obligation comes into effect when the total value of imports or exports of goods exceeds EUR 1,000,000.

VAT refunds in Slovenia

Regarding VAT refunds in Slovenia, it is important to note that VAT in this country is known as “Davek na Added Vrednost” (DDV), which corresponds to value-added tax in English.

Moreover, eligible VAT refunds in Slovenia are contingent upon meeting certain requirements, including:

• The business or entrepreneur must be registered as a VAT payer in Slovenia,
• The business or trader should be established or permanently residing in Slovenia or another European Union member state,
• The business or individual seeking the Slovenian VAT refund must demonstrate that the tax was duly paid in Slovenia.

What is the deadline for requesting a VAT refund in Slovenia?

The period for requesting a VAT refund in Slovenia is six months from the end of the calendar year in which the VAT was charged to claim a refund in Slovenia.

What is the process for requesting a VAT refund in Slovenia?

To request a VAT refund in Slovenia, it is necessary to complete and submit a DDV form. This form includes details of the taxpayer’s sales and purchases of goods during the relevant accounting period. 

The DDV form can be submitted either in person or through a legal representative, both in paper format or electronically. It should be submitted within a timeframe of six months from the end of the accounting period in which the VAT was paid.

Support and guidance for VAT registration and settlement in Slovenia

As experts in VAT Compliance, we provide comprehensive assistance with VAT registration and VAT settlement across Europe. We kindly invite you to take advantage of our free consultation.

If you are seeking more knowledge about VAT, see our articles about registrations in Belgium, France, Germany, Spain, Ireland, Italy, the Netherlands, Sweden and the UK or check out some other topics:

• What is the split payment mechanism?;
• Multichannel and omnichannel strategies in e-commerce;
• How to obtain an EU VAT number?;
• What is Amazon Brand Registry?;
• 6 benefits of cooperating with a VAT Compliance specialist.