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.
|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|
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|
The current VAT rates in Slovenia are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Slovenia:
In Slovenia just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
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.
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:
In addition to VAT returns, companies may be required to provide the Slovenian authorities with Intrastat & EC Sales List returns:
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:
*This information is subject to change without notice.
Do you need a VAT number and a fiscal representative? in Slovenia.
Find out with just a few clicks.
Are you growing your business
and looking to ensure
your VAT compliance in Sloveniaquickly and easily?