Slovenian VAT registration

In Slovenia, the requirement to register for value added tax (VAT) depends on whether the business is established in Slovenia and the nature of the taxable activities carried out.

For Slovenian-established businesses, VAT registration is generally required once annual taxable turnover exceeds €60,000 within a 12-month period. This is the statutory domestic threshold under the Slovenian Value Added Tax Act (ZDDV-1). Businesses below this threshold are not required to register for VAT unless they choose to register voluntarily or carry out activities that trigger mandatory registration.

There is no VAT registration threshold for nonresident businesses. Foreign businesses making taxable supplies in Slovenia must generally register for VAT from the first taxable supply unless the reverse-charge mechanism fully applies.

Slovenian businesses making cross-border B2C supplies of goods or services to customers in other EU member states must consider the EU-wide €10,000 OSS threshold for total cross-border EU sales. Once this threshold is exceeded, VAT must be charged in the member state of consumption. The supplier may register locally in each member state or elect to use the EU One-Stop Shop (OSS) scheme.

Apart from the domestic €60,000 threshold for Slovenian-established entities, there are no general simplification thresholds. VAT registration is typically mandatory once the relevant taxable activity is undertaken, particularly for nonresident or cross-border business models.

Foreign businesses may need to register for Slovenian VAT if they engage in activities such as:
 

• Importing goods into Slovenia (imports trigger VAT at customs clearance)

• Selling goods or services in Slovenia directly to Slovenian customers

• Making domestic B2B or B2C supplies within Slovenia where the reverse charge does not apply

• Providing electronically supplied services or digital products to Slovenian consumers where OSS is not used or local registration is chosen

• Engaging in intra-EU supplies or acquisitions involving Slovenia

• Holding inventory in Slovenia (for example, in a warehouse or fulfilment centre)

• Running ecommerce operations delivering taxable goods into Slovenia

Registration may also be required where a business makes zero-rated intra-EU supplies but also carries out taxable domestic activities.

To register for VAT in Slovenia, applicants (resident or nonresident) typically need to provide:
 

• A completed VAT registration application submitted to the Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije – FURS)

• Legal entity details: company name, legal form, country of incorporation, registered address, directors or managers

• Description of business activities and expected Slovenian taxable turnover

• Details of taxable supplies to be made in Slovenia

• Power of attorney for a tax representative, where required (particularly for certain non-EU applicants)

• Banking and contact details for VAT correspondence

• Supporting documentation demonstrating the nature of Slovenian activities (especially for nonresident applicants)

Applications are submitted to the Financial Administration, generally through its electronic systems. VAT registration should generally be completed before taxable supplies begin, as late registration may result in penalties or backdated VAT assessments.

Once approved, the Financial Administration issues a Slovenian VAT number. Registration timelines may vary depending on the completeness and complexity of the application.

• Structure: SI + 8 digits (for example, SI12345678)

• The SI prefix is used for EU VAT identification and verification purposes, including validation through the VAT Information Exchange System (VIES).

After registering for VAT in Slovenia, businesses must comply with ongoing VAT obligations, including:

• Filing periodic VAT returns (generally monthly or quarterly, depending on turnover and registration status)

• Charging and collecting Slovenian VAT at the applicable rates (standard rate 22%)

• Issuing VAT-compliant invoices in accordance with Slovenian and EU invoicing rules

• Submitting EC Sales Lists (recapitulative statements) and Intrastat reports where applicable

• Maintaining VAT records and accounting documentation in line with Slovenian legislation

• Using the One-Stop Shop (OSS) where applicable for EU cross-border B2C supplies

• Paying VAT due by the statutory deadlines

Failure to comply with Slovenian VAT requirements may result in penalties, interest charges, and enforcement action by the Financial Administration of the Republic of Slovenia, particularly in cases of late registration, incorrect filings, or unpaid VAT liabilities.