Slovenian VAT registration

What are the Slovenian VAT registration thresholds?

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.

What information is required to get a Slovenian VAT number and registration

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.

What is the format of a Slovenian VAT number?

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

Slovenian Number Format

Country Code SI
Format 12345678
Characters 8 characters

What next?

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).

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. 

Latest Slovenian news

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The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 

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The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.

EU e-book VAT rate cuts

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Following agreement by EU member states to permit cutting the VAT rate on e-books and online journals to match the reduced/zero rating permitted on their paper-based equivalents, the following countries have already announced reductions...