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 €50,000, 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.
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.
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.
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 €50,000, 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.
Filings should be submitted electronically via the eDavki portal and are due by the 20th of the month following the reporting period.
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.
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 €1 million for arrivals and €1 million 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.
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 €50,000. 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 20th of the following month.
Are Intrastat declarations required in Slovenia?
Yes. Intrastat declarations are required for EU trade exceeding €1 million in arrivals or dispatches. They must be filed by the 15th of the following month.
