Slovenia operates a value-added tax (VAT) system known locally as Davek na dodano vrednost (DDV). Slovenia has been a member of the European Union (EU) since 2004, and its VAT framework is aligned with the principles of the EU VAT Directive.
Slovenian VAT is governed primarily by the Value Added Tax Act (Zakon o davku na dodano vrednost – ZDDV-1) and related regulations. VAT is administered by the Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije – FURS). The Financial Administration is responsible for issuing guidance, processing VAT registrations and returns, overseeing compliance obligations, and enforcing VAT rules in Slovenia.
Businesses carrying out taxable activities in Slovenia — whether resident or nonresident — must comply with Slovenian VAT obligations. This includes VAT registration where required, applying the correct VAT rates, issuing VAT-compliant invoices, maintaining appropriate accounting records, and filing periodic VAT returns in accordance with Slovenian and EU VAT rules.
