Slovenian VAT rates and VAT compliance

Slovenian VAT rates

Since foreign companies are held liable for any missing or incorrectly charged VAT, it is important that the correct Slovenian VAT rates are applied.  The rates are set by Slovenia, but must follow the broad rules on the use of the standard, higher rate and reduced rates.

The current rates are:

Slovenia VAT rates

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 take away 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)

Slovenian VAT compliance

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

  • Producing invoices complying with the full disclosure requirements of Slovenian regime
  • Correct invoicing for goods in accordance with the Slovenian tax point rules
  • Use of VAT e-invoices, controls over production and consent from customers
  • Maintenance of books and records, which must be maintained for at least ten years
  • Application of credit notes and other corrections
  • Use of 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.  It is then payable to the tax authorities 10 days after the VAT reporting period end (monthly or quarterly)

For most goods, it is the time of delivery or passage of title.  For services, it is the completion of the service.

Need help with your Slovenian VAT compliance?

Researching Slovenian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.