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VAT in Slovenia

VAT Guide for EU countries within Europe

VAT in Slovenia

Whether you’re a European or non-European company, establishing certain activities in Slovenia may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Slovenia.

If you deal with companies in Slovenia, you may be able to claim a Slovenian VAT refund.

Here you can find the specifics of VAT regulations in Slovenia, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.

Basic information

EU membership 2004
ISO code SI
VAT introduced in Slovenia 1999
VAT name in Slovenia Davek na dodano vrednost(DDV)
VAT ID format in Slovenia SI99999999
Territories with special status in Slovenia n/a

VAT rates in Slovenia

Standard VAT rate 22 %
Reduced VAT rate (1) 10 %
Reduced VAT rate (2) n/a
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in Slovenia

Intrastat threshold at introduction 140 000 EUR
Intrastat threshold on dispatch 200 000 EUR
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Slovenia

Intrastat declaration monthly depending on threshold
EC Sales List (ESL) declaration monthly according to threshold/conditions
VAT returns monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency EUR

VAT-related penalties in Slovenia

Failure to file a VAT return Penalty of between EUR 2,000 and EUR 125,000.
Late payment of VAT Penalty of between EUR 2,000 and EUR 125,000.
Failure to report ESL/DEB Penalty of between EUR 2,000 and EUR 125,000.

Useful links on VAT in Slovenia

Tax Authorities in Slovenia Tax authorities
Ministry of Finance in Slovenia Ministry of Finance
Check a VAT number in Slovenia Check a VAT number
EU VAT Guide EU VAT Guide
Slovenia, which was part of the former Yugoslavia before its independence in 1991, has been a member of the European Union since May 1st, 2004, and joined the Eurozone, then the Schengen area in 2007.

Slovenia has a diversified industry based mainly on the export of motor vehicles, pharmaceuticals, electrical appliances and chemicals. Its main customers are Germany, Italy, Croatia and Austria.

The VAT regulations in Slovenia are defined by the new VAT Code (Value Added Tax Act – VAT-1) that came into force on 1st January 2007 and transferred European VAT Directives inot national law.
Anyone who provides taxable services or sells goods in Slovenia to customers or other Slovenian taxable persons and bodies must register for VAT. The same applies to any taxable person carrying out distance selling in Slovenian territory (subject to thresholds). So, the assistance of a tax representative in Slovenia is highly recommended.

The current VAT rates in Slovenia are as follows:

  • Standard VAT rate: 22 %
  • Reduced VAT rate (1): 10 %
  • Reduced VAT rate (2): n/a
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Certain transactions in Europe may require registering for VAT and filingVAT returns in Slovenia:

To check if your activities involve VAT obligations in Slovenia, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Slovenia?

In Slovenia just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Slovenia via the One Stop Shop,
  • or when they hold a stock of goods in Slovenia and must report the stock supply transactions.

What are the VAT obligations for e-traders in Slovenia ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Slovenia: standard rate (22 %), reduced rates 1 and 2 (10 % and n/a).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Slovenia.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Slovenia?

You may need a VAT number in Slovenia to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Slovenia, use our VAT simulator or contact us.

VAT Slovenian is named Davek na dodano vrednost(DDV)and the VAT numbers in Slovenia have the following structure: SI99999999.

How do I get a VAT number in Slovenia?

The administrations in charge of in Slovenia VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Sloveniayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

Companies with a VAT number in Slovenia must complete and submit VAT returns in Slovenia detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Slovenian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Slovenia:

  • Penalties for failure to file a VAT return in Slovenia: Penalty of between EUR 2,000 and EUR 125,000.
  • Penalties for late payment of VAT in Slovenia: Penalty of between EUR 2,000 and EUR 125,000.

In addition to VAT returns, companies may be required to provide the Slovenian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Slovenian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Slovenia (140 000 EUR HT/an)
    – Intrastat threshold on dispatch in Slovenia (200 000 EUR HT/an).
    Failure to comply with the deadlines imposed by the Slovenian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Slovenia are for tax purposes.
    Failure to comply with the deadlines imposed by the Slovenian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

In principle, a non-resident company in Slovenia can recover all or part of the VAT incurred on its expenses.

There are three different scenarios:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Slovenia, or is obliged to register for VAT in Slovenia. In this case, it must apply for a VAT refund via the periodic VAT return filed in Slovenia, according to a periodicity:monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Slovenia and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Slovenia. In this case, they must use the services of a fiscal representative to carry out what is required by the Slovenian authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

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