Slovenian VAT rates and VAT compliance

As an EU member state, Slovenia follows EU rules on value-added tax (VAT) compliance. Slovenian VAT is administered by the Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije – FURS).

Slovenia applies a standard VAT rate alongside reduced rates and zero-rating for specific goods and services.

Businesses registered for VAT in Slovenia must apply the correct VAT rate to taxable supplies and remit the tax to the Financial Administration by submitting periodic VAT returns.

Some supplies are exempt from VAT in Slovenia. These commonly include:
 

• Certain financial and insurance services

• Healthcare and medical services

• Education and vocational training

• Certain cultural and non-profit activities

• Residential rental of immovable property

Exempt supplies do not generate output VAT and generally do not allow recovery of input VAT related to those activities.

A VAT number is required for businesses carrying out taxable activities in Slovenia.

Slovenian-established businesses must register for VAT once annual taxable turnover exceeds €60,000 within a 12-month period. Below this threshold, registration is not mandatory unless specific taxable transactions trigger compulsory registration.

Non-established (foreign) businesses making taxable supplies in Slovenia must generally register for VAT from the first taxable supply unless the reverse-charge mechanism fully applies.

For cross-border B2C supplies of goods and services within the EU, the EU One-Stop Shop (OSS) threshold of €10,000 applies. Once exceeded, VAT must be charged in the member state of consumption, and the supplier may register locally or elect to use the OSS scheme.

Get more information on VAT registration in Slovenia.

VAT-registered businesses in Slovenia must file periodic VAT returns.
 

• Monthly: Applies to most VAT-registered businesses.

• Quarterly: May be available for certain smaller taxpayers that satisfy the statutory conditions.

Returns include output VAT on sales and recoverable input VAT on purchases.

In addition to VAT returns, businesses may also be required to submit:

• EC Sales Lists (EU Sales Lists)

• Intrastat declarations (for intra-EU goods movements above thresholds)

All filings are submitted electronically through the Financial Administration’s online portal.

Get more information on VAT returns in Slovenia.

Foreign businesses storing goods in Slovenia must consider VAT registration if those goods are held for sale.

Holding inventory in Slovenia for resale typically triggers VAT registration obligations. Imports from outside the EU may also trigger VAT registration, particularly where the foreign business acts as importer of record.

Slovenia applies the EU call-off stock simplification rules in line with the EU VAT Directive.

VAT is generally payable on the importation of goods into Slovenia.

• Import VAT is due at customs clearance.

• VAT-registered businesses may recover import VAT as input VAT if the goods are used for taxable activities.

Foreign businesses supplying digital services (such as telecommunications, broadcasting, and electronically supplied services) to Slovenian consumers must charge Slovenian VAT once the €10,000 EU-wide B2C threshold is exceeded unless they elect to use the OSS scheme.

The standard VAT rate of 22% generally applies.

EU-established businesses may reclaim Slovenian VAT through the EU VAT refund procedure via their home tax authority, generally by 30 September of the following year.

Non-EU businesses may reclaim Slovenian VAT under the 13th Directive VAT refund procedure, subject to reciprocity and documentation requirements.

Some foreign businesses making only reverse-charge supplies may not be required to register locally and may instead rely on simplified recovery mechanisms.

Slovenia applies zero-rating to qualifying exports of goods and certain international services. Zero-rating allows VAT to be charged at 0% while preserving the right to recover related input VAT, provided documentary requirements are met.

Intrastat declarations monitor intra-EU trade in goods. Slovenian VAT-registered businesses must submit Intrastat filings if annual thresholds set by the Slovenian statistical authorities are exceeded.

• Reporting is typically monthly once thresholds are exceeded.

• Filings include commodity codes, values, quantities, and partner member state details.

• Submissions are made electronically through the designated statistical reporting systems.

Slovenia requires EC Sales Lists for supplies of goods and certain services to VAT-registered customers in other EU member states.

Details typically include:
 

• Customer VAT identification numbers

• Total value of goods or services supplied

• Transaction type

ESLs must be filed electronically with the Financial Administration, generally on a monthly basis.

Businesses must issue VAT-compliant invoices that include:
 

• Supplier and customer details

• VAT identification number(s)

• Description of goods or services

• VAT rate(s) and VAT amount

Slovenia does not currently operate a mandatory real-time invoice clearance system or SAF-T reporting regime for VAT purposes, although the government has announced plans to introduce mandatory B2B e-invoicing in line with forthcoming EU VAT in the Digital Age (ViDA) requirements.

Time-of-supply rules:
 

• Goods: VAT generally becomes chargeable when the goods are delivered or when the invoice is issued, whichever occurs first.

• Services: VAT is generally due when the service is supplied or when payment is received, depending on the circumstances.

• Imports: VAT is due at customs clearance.

VAT records must generally be retained for 10 years. VAT returns and payments are generally due by the last working day of the month following the reporting period.