VAT in Slovenia

VAT Guide for EU countries within Europe in 2022

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 VAT refund. Slovenian
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 in Slovenia: summary table

Basic information
EU membership	2004
ISO code	SI
VAT introduced in Slovenia	1999
Nom de la TVA 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-related penalties in Slovenia
VAT returns	monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency	EUR
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

Introduction to VAT in Slovenia

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.

VAT rates in Slovenia

Les taux de TVA actuellement en vigueur in Slovenia sont les suivants:

Activities generating VAT obligations in Slovenia

Certain transactions in Europe may require VAT registration and the filing of VAT returns in Slovenia:

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

Registering for VAT in Slovenia

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 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.

Registering for a VAT number in Slovenia

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.

VAT returns & penalties in Slovenia

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. Application of late payment interest determined by the tax authorities.

Intrastat declarations, EC Sales List and EC Purchase List in Slovenia

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 (200 000 EUR HT/an)
– Intrastat threshold on dispatch in Slovenia (270 000 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.

VAT refunds in Slovenia

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 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.

*This information is subject to change without notice.

OTHER GUIDES countries

Need help?

VAT SIMULATOR

Do you need a VAT number and a fiscal representative? in Slovenia.
Find out with just a few clicks.

Contact
an expert

Are you growing your business
and looking to ensure
your VAT compliance in Sloveniaquickly and easily?

VAT news

in Slovenia

Slovenia – Reduced VAT Rate on Certain E-books

From 1st January 2020 Slovenia has introduced a second reduced 5% VAT rate, which for the time being applies only to sales of books and periodicals in electronic form.

19 July 2021

More VAT news in Slovenia

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data

About Us

Easytax acts as a VAT agent and fiscal representative in the 27 European Union countries and some third countries for companies with international VAT issues. More >

VAT in Slovenia

VAT Guide for EU countries within Europe in 2022

Basic information

VAT rates in Slovenia

Thresholds triggering VAT reporting obligations in Slovenia

Reporting frequency in Slovenia

VAT-related penalties in Slovenia

Useful links on VAT in Slovenia

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

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