Slovenian VAT rates and VAT compliance - Avalara

Slovenia VAT rate

As with other European Union (EU) member states, Slovenia broadly follows the VAT rules of the EU. The standard rate is 22%. There’s also a reduced rate of 9.5%, and a second reduced rate of 5%.

The Financial Administration of the Republic of Slovenia (FURS) administers VAT in the country. Non-resident businesses making taxable supplies in Slovenia must deal with the Nova Gorica office.

Rate	Type	Which goods or services
22%	Standard	All other taxable goods and services
9.5%	Reduced	Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some takeaway food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings
5%	Reduced	E-books; printed books
0%	Zero	Intra-community and international transport (excluding road transport)

VAT exemptions

A number of services are exempt from VAT in Slovenia. These include educational, financial, and health services. Social welfare, the letting of immovable property, and international passenger transport are also exempt.

VAT registration thresholds

Businesses established in Slovenia must register for VAT if their taxable annual turnover exceeds or is expected to exceed €50,000.

There is no threshold for non-resident businesses, which must register for VAT as soon as they begin operating in Slovenia.

EU businesses supplying digital services must register for VAT if their taxable annual turnover exceeds or is expected to exceed €10,000.

Non-EU businesses must appoint a fiscal representative.

Slovenian VAT compliance

If a foreign business is providing goods under its Slovenian VAT registration, it must comply with local obligations on record keeping, invoicing, and VAT rates. This includes:

Producing invoices complying with the full disclosure requirements of the Slovenian regime
Correctly invoicing for goods in accordance with the Slovenian tax point rules
Maintaining books and records, which must be maintained for at least 10 years
Applying credit notes and other corrections
Using approved foreign currency rates

What is the tax point for Slovenian VAT?

The tax point (time of supply) rules in Slovenia determine when the VAT is due. This is typically the date when goods are delivered or made available to the consumer, or the date when services are performed or completed. VAT is then payable to the tax authorities 10 days after the VAT reporting period end (monthly or quarterly).

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