Slovenian VAT returns

Any company registered with the Slovenian tax authorities (see our Slovenian VAT registration briefing) as a non-resident VAT trader must report taxable transactions through periodic filings, known as returns.

How often are Slovenian VAT returns required?

The default tax return period in Slovenia is one calendar month. Businesses with a turnover of less than EUR210,000 per year may opt to file quarterly returns, however, businesses carrying out any intra-Community transactions must submit monthly returns regardless of turnover. Note that newly registered businesses and non-resident businesses must also submit monthly returns regardless of turnover.

What Slovenian VAT can be deducted?

In addition to declaring sales or output VAT in the Slovenian VAT return, companies can offset this by the corresponding input or purchase VAT. There are some exceptions, including:

  • Entertainment expenses
  • Accommodation
  • Food and drink expenses
  • Passenger vehicles, fuel and maintenance

What are the deadlines for filing Slovenian VAT returns?

Type of return Frequency Filing deadline Document Format
VAT return Monthly Last business day of the month following the end of the tax period,
20th of the following month
Form DDV - O PDF
VAT return Quarterly Last business day of the month following the end of the tax period,
20th of the following month
Form DDV - O PDF
EC listing Monthly 25th of the following month Form RP-O PDF
Intrastat Monthly 1st to 15th of the month following the reference period Intrastat Declaration ASCII

Slovenian VAT returns are generally due before the last working day of the month following the period end.  However, if a business is obliged to submit an EC sales list the VAT return is due by the 20th day of the month following the period end. VAT returns should be filed electronically through the Slovenian tax authority’s website.

Any Slovenian VAT due must be paid by the end of the month following the VAT period end.

Slovenian VAT penalties

If there are misdeclarations or late fillings of Slovenia VAT returns, foreign companies may be subject to penalties. Failure to register for VAT, failure to submit a return or late submission of a return may all be subject to a penalty of 50% of the outstanding VAT up to a maximum of EUR125,000.

Furthermore, if a non-resident company fails to register for VAT in Slovenia that company risks losing the right to reimbursement of input VAT from the Slovenian tax authorities. If payment is delayed, interest on the amount owed is charged. Incorrect VAT returns may incur penalties of up to EUR125,000. There is a five year statute of limitations for Slovenian VAT.

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. 

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