Slovenian VAT

In preparation for its accession into the European Union, Slovenia introduced Value Added Tax in 1999, which major modifications in 2002 and 2004. It is known as Davek na dodano vrednost (DDV) locally.

The Slovenian VAT regime is based on the 1999 VAT Act, updated to reflect EU requirements on imports, intra-community supplies etc. It is administered by the Ministry of Finance, through the tax authority. This issues regular Tax Bulletins, providing detailed guidance on day-to-day issues.

The rules governing Slovenian VAT registrations, compliance, returns and other reporting are held within the VAT Act. This is based on the EU VAT Directives, which Slovenia is obliged to adopt as a member of the EU.

Foreign businesses providing VAT goods in Slovenia may face the requirement to VAT register. The situations (which are similar to other EU member states) include:

• Bringing goods into the EU via Slovenia for the first time (imports)
• Intra-community sales (dispatches) or purchases (acquisitions) of goods from other EU countries
• Trading in Slovenian goods, including buying and selling to local or other foreign businesses where the goods do not leave the country
• Storing goods for local resale to customers in Slovenia (consignment stock)
• Internet retailing of goods to Slovenian consumers, subject to a local distance selling registration threshold
• Operating live events with paid admission on the door
• If a company is otherwise a non-VAT trader, but is receiving services in Slovenia under the reverse charge rule
• The self supply of goods

The EU’s 2010 VAT Package did away with most of the situations where a Slovenian VAT registration is required for the supply of services.

Also, providers of electronic, broadcast or telecoms services to consumers in Slovenia only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 28 member states.

If you do need to VAT register, read our Slovenian VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.

There may be further exemptions from the requirement to VAT register in Slovenia that you should consider. Please read our Slovenian VAT Reverse Charge briefing.