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2024 Guide – VAT in Slovenia

Appoint a fiscal representative in Sloveniaand make sure to be 100% VAT compliant

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.

In this VAT guide, we have brought together the specific features of the Slovenian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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 200 000 EUR
Intrastat threshold on dispatch 270 000 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 return monthly depending on threshold
EC Sales List (ESL) return 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. Application of late payment interest determined by the tax authorities.
Failure to report ESL/DEB A fine between EUR 4000 and EUR 125,000 per ESL declaration.

Useful links on VAT in Slovenia
Tax Administration 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
Need VAT assistance in Slovenia? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Slovenia subject to Slovenian VAT, may be required to appoint a tax representative. Established in Slovenia, the fiscal representative will fulfill the company’s VAT obligations to the Slovenian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Slovenia to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Slovenia.
Intra-Community and Slovenian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Slovenia, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Slovenia, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Slovenia? Contact us now.

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 VAT rates currently in force 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

Need a tax representative in Slovenia? Contact us now.

Do you need a VAT fiscal representative in Slovenia? Certain operations may require VAT registration and the filing of VAT returns in Slovenia:

To check whether your activities give rise to VAT obligations in Slovenia, use our VAT simulator .

Need a VAT tax representative in Slovenia? Contact us now.

When do e-sellers need to register for a VAT number in Slovenia?

In Slovenia , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Slovenia? Contact us now.

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.

Slovenian VAT 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 VAT in Slovenia are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Slovenia, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Sloveniamust complete and file dVAT decl arations in Slovenia detailing all taxable income (sales) and expenses (costs), at regular intervals: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. Application of late payment interest determined by the tax authorities.

Need VAT assistance in Slovenia? Contact us now.

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 introduction in Slovenia (200 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Slovenia (270 000 EUR excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

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

There are three possible scenarios:

  • The company 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 electronic portal of the tax authorities 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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