Slovenian VAT registration

For foreign businesses trading in Slovenia that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet to consumers in Slovenia, the VAT registration threshold (distance selling) is €35,000 per annum.

Non-resident businesses must obtain a non-resident tax ID number before registering for VAT. This can be done by submitting form DR-04 to the Slovenian tax authorities. The following supporting documentation will be required:

• An extract from the company’s national trade register
• A copy of the passport of the person representing the business
• A document proving the type of activities that the company will carry out in Slovenia e.g. contract.

Once a non-resident tax number has been obtained foreign businesses may register for VAT by submitting form DDV-P3 together with the following supporting documents:

• VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate
• A document proving the type of activities that the company will carry out in Slovenia e.g. contract.

Non-resident businesses should submit the registration form, to the appropriate regional tax office, at least 15 days before the start of any taxable activity.

Once the registration has been granted, a unique Slovenian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Slovenia, it includes 8 digits and the prefix SI. For example: SI 12345678

Once a business has its VAT number, it is free to commence trading, and charging Slovenian VAT. It must comply with the Slovenian VAT compliance rules, and file regular returns (see Slovenian VAT Returns briefing).