Key takeaways
- Slovenia VAT rates: The standard VAT rate is 22%, with reduced rates of 9.5% and 5%, plus a 0% rate for intra-EU and international transactions.
- Registration threshold: Resident businesses must register once turnover exceeds €60,000, while non-EU companies must appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly or quarterly, and late filings or payments can result in fines of up to €125,000.
Slovenia VAT key facts (2026)
| Item | Slovenia |
|---|---|
| Standard VAT rate | 22% |
| Reduced rates | 9.5%, 5% |
| Registration threshold (domestic businesses) | €60,000 |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Monthly for non-residents; quarterly if turnover ≤ €210,000 |
| E-invoicing status | B2B e-invoicing mandatory from 1 January 2028 |
| Fiscal representative required for non-EU businesses? | Yes – non-EU businesses must appoint one |
Register for VAT in Slovenia with Taxually: CrossTax handles your Slovenia VAT registration, returns and fiscal representation.
As Slovenia continues to grow as a key player in the European ecommerce market, understanding its VAT (Value Added Tax) requirements becomes crucial for businesses selling in or to the country. This guide provides an in-depth look at the Slovenian VAT system, including VAT rates, VAT registration requirements, and more.
Updated October 2026: Intrastat thresholds corrected (€240,000 arrivals / €270,000 dispatches) and new sections on key VAT deadlines and VAT refunds for foreign businesses.
What is the Slovenia VAT rate?
In Slovenia, VAT, or "Davek na dodano vrednost" (DDV) as it’s known, is a key component of the tax system. The standard Slovenia VAT rate is 22%, while the reduced rates are 9.5% and 5%. Slovenia also has a zero VAT rate.
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 22% | All other taxable goods and services. |
| Reduced VAT rate (1) | 9.5% | Includes foodstuffs, soft drinks, some takeaway food, newspapers and periodicals, pharmaceutical products, medical equipment for disabled persons, domestic passenger transport, hotel accommodation, restaurants, hairdressing, certain cultural and sporting events, clothes and household linen, and agricultural supplies. |
| Reduced VAT rate (2) | 5% | Printed books and e-books. |
| Zero rate VAT | 0% | Intra-community supplies and international passenger transport. |
Registering for VAT in Slovenia
Both domestic and foreign businesses engaged in taxable activities within Slovenia are required to register for VAT. The Slovenian VAT registration threshold for resident businesses is €60,000 of annual turnover in Slovenia, while for non-resident businesses there is no threshold.
The distance-selling threshold for cross-border sales within the EU is €10,000. Once your annual sales to Slovenian customers exceed this amount, VAT registration and filing become mandatory. Registration is also required if you store products in Slovenia or participate in a fulfillment program such as Fulfilled-by-Amazon (FBA).
Businesses trading in Slovenia must first apply for a Slovenia VAT number before registering for VAT. This can be done through the Slovenian Financial Administration. The registration process typically takes around two weeks to complete.
Fiscal representation in Slovenia
All non-EU businesses operating in Slovenia are required to appoint a fiscal representative. This representative handles Slovenia VAT registration, returns, and communication with the Slovenian tax authorities.
Slovenia VAT return filing and penalties
Slovenian VAT returns are generally filed monthly. However, businesses with a taxable turnover not exceeding €210,000 per annum are required to file quarterly returns. Non-resident companies and those involved in intra-community supplies must also file monthly. Newly registered businesses file monthly for their first 12 months.
Filings should be submitted electronically via the eDavki portal. Returns and payment are due by the last working day of the month following the reporting period. Businesses that also file an EU recapitulative statement must submit by the 20th of that month.
Failing to submit a VAT return on time will incur a fine of between €2,000 to €125,000, while the fine for late payment of VAT ranges from €1,200 to €41,000.
Is e-invoicing mandatory in Slovenia?
Not yet for business-to-business sales. Under the Act on the Exchange of Electronic Invoices (ZIERDED), businesses must exchange only e-invoices for supplies between them in Slovenia from 1 January 2028. Accepted formats include the national e-SLOG standard and syntaxes that follow the European e-invoicing standard.
Slovenian Intrastat declarations
Businesses moving goods to or from other EU countries will need to submit Intrastat declarations if their trade exceeds the annual thresholds. These thresholds are set at €240,000 for arrivals and €270,000 for dispatches. Declarations should be filed by the 15th of the month following the movement of goods.
Reverse charge mechanism in Slovenia
The reverse charge mechanism in Slovenia applies to certain transactions, such as services supplied by non-residents and intra-community acquisitions of goods. Under this mechanism, the responsibility for VAT reporting and payment shifts from the supplier to the recipient.
Key VAT deadlines in Slovenia
Most Slovenian VAT deadlines fall at the end of the month after the reporting period. Missing them can lead to the fines described above.
- VAT registration (non-resident businesses): before your first taxable supply in Slovenia, as there is no threshold.
- VAT return and payment: last working day of the month after the period, filed via eDavki.
- EU recapitulative statement: 20th day of the month after the period.
- Intrastat: 15th day of the month after the goods moved.
- EU refund claims: 30 September of the year after the expense.
- Non-EU refund claims: 30 June of the year after the expense.
- Mandatory B2B e-invoicing: from 1 January 2028.
- EU-wide e-invoicing for intra-EU B2B supplies: from 1 July 2030 under the VAT in the Digital Age package.
VAT refunds for foreign businesses in Slovenia
Businesses that pay Slovenian VAT but are not VAT-registered in Slovenia can ask for a refund. The process depends on whether you are based in the EU.
- EU businesses file an electronic claim through the tax portal of their own country. The claim must arrive by 30 September of the following year. Slovenia's Financial Administration (FURS) then decides on the refund.
- Non-EU businesses apply directly to FURS under the EU 13th Directive procedure. Claims are due by 30 June of the following year, and FURS may ask for original invoices.
- A claim covers a period of at least three months and at most one calendar year. Under EU rules, the usual minimum claim is €400 for a period of three months or more and €50 for a full calendar year.
- You can only reclaim VAT on costs that would be deductible for a Slovenian business. VAT on goods or services you sell on in Slovenia is normally recovered through VAT registration instead.
If you are VAT-registered in Slovenia, you recover input VAT through your normal VAT return instead of a refund claim.
Frequently asked questions
What is the VAT rate in Slovenia?
Slovenia’s standard VAT rate is 22%, with reduced rates of 9.5% (for essentials such as food, medicines, accommodation, and transport) and 5% (for printed and e-books). A 0% rate applies to intra-EU supplies and international transport.
When do I need to register for VAT in Slovenia?
Resident businesses must register once annual turnover exceeds €60,000. Non-resident businesses must register immediately upon carrying out taxable activities. The EU distance selling threshold is €10,000.
How do I register for VAT in Slovenia?
Applications are made via the Slovenian Financial Administration (FURS). Businesses must first obtain a Slovenian VAT number, and the process typically takes around two weeks.
Do foreign businesses need a fiscal representative in Slovenia?
Yes. Non-EU companies must appoint a fiscal representative who handles VAT registration, filings, and communication with the Slovenian tax authorities.
How often must VAT returns be filed in Slovenia?
- Monthly – standard filing frequency and for non-resident businesses
- Quarterly – if annual turnover is below €210,000
Returns must be submitted electronically via the eDavki portal by the last working day of the following month. The EU recapitulative statement is due separately by the 20th of the following month.
Are Intrastat declarations required in Slovenia?
Yes. Intrastat declarations are required for EU trade exceeding €240,000 in arrivals or €270,000 in dispatches. They must be filed by the 15th of the following month.
