VAT in Slovenia - a complete guide

Are you shipping goods to customers in Slovenia? Find out whether you need to register for Slovenian VAT and what the VAT rates are in Slovenia. Read on.

VAT in Slovenia - table of contents

The equivalent of Value Added Tax (VAT) in Slovenia is DDV. A VAT payer (DDV) in Slovenia is a person whose annual turnover exceeds €50,000.

Who should register for VAT in Slovenia?

Foreign companies delivering goods subject to VAT to Slovenia might need to register for VAT there. Reasons for this include:

importing goods into the EU through Slovenia for the first time,
trading Slovenian goods, including buying and selling to local or other foreign companies, where goods do not leave the country,
warehousing goods for local resale to customers in Slovenia (consignment warehouse),
selling goods online to Slovenian consumers, taking into account the distance selling registration threshold.

VAT registration thresholds in Slovenia

For foreign companies trading in Slovenia that are registered as VAT/GST/Tax payers in their country, the VAT registration threshold is zero.

For companies registered for VAT in the EU, selling goods online to consumers in Slovenia, the VAT registration threshold (distance selling) is 10,000 euros.

Non-resident companies must obtain a tax identification number before registering for VAT. This can be done by submitting form DR-04 to the Slovenian tax office.

After obtaining the tax number for non-residents, foreign companies can register for VAT purposes by submitting form DDV-P3 along with the following additional documents:

a VAT certificate confirming that the company is registered for VAT purposes elsewhere in the EU – if applicable,
a document confirming the type of business activity the company will undertake in Slovenia.

Non-resident businesses should submit the registration form to the relevant regional tax office at least 15 days before commencing taxable activities.

VAT declarations in Slovenia

The default tax reporting period in Slovenia is one calendar month. Companies with annual turnovers below 210,000 euros may choose to submit quarterly declarations. However, businesses engaging in any intra-community transactions are required to file monthly declarations, regardless of their turnover.

Newly registered companies as well as non-resident companies are also required to submit monthly declarations, regardless of their turnover.

The deadline for filing VAT declarations is the last business day of the month following the end of the reporting period.

The tax must be paid by the 10th day of the month following the previous month or quarter.

What should a Slovenian invoice contain?

In the case of intra-community transactions, Slovenian VAT invoices must be issued by the 15th day of the month following the taxable supply.

In the case of other transactions, there is no time limit for issuing the invoice. However, the VAT must be paid and included in the tax return for the tax period in which the transaction occurred.

Invoices must be kept for ten years. Slovenia, like all EU member states, currently permits the use of electronic invoices provided that certain conditions are met.

The basic elements of a Slovenian invoice are:

date of issue,
unique, sequential number,
supplier’s VAT number,
full name and address of the supplier and the recipient,
full description of the goods or services provided,
details regarding the quantity of goods, where applicable,
delivery date, if different from the date of issue,
net value,
VAT rate,
gross value on the invoice.

Important!

Businesses selling online to Slovenian consumers can register for VAT OSS after reaching 10,000 euros in turnover. With VAT OSS, they file one VAT return for all EU sales, paying tax based on the buyer’s country rate. If not using VAT OSS, they follow Slovenian rules only for distance sales.

Rates of VAT in Slovenia

RATE	TYPE	TYPE OF GOODS OR SERVICES
22%	standard	all other taxable goods and services,
9,5%	reduced	some foodstuffs, non-alcoholic beverages, takeaway food, minor repairs of bicycles, footwear and leather goods, clothing and household textiles, accommodation in hotels, restaurant and catering services; some works of art, collectibles, and antiques, domestic passenger transportation, books (including e-books), newspapers and some magazines, admission to cultural events (excluding cinemas), writers and composers, admission to sporting events, use of sporting facilities,
0%	zero	prescription medicines or those sold to hospitals, printing and other services related to the production of magazines for non-profit organizations, intra-Community and international passenger transportation.

Similar VAT rates apply in Portugal and Greece – read more about them.

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Author: Lucy Adams
She has extensive knowledge in the field of accounting and constantly gains experience working for both small businesses and larger corporations. Her mission is to explain complex financial and accounting issues and teach business owners and those interested in the subject how to manage their finances effectively. She enjoys giving practical advice, discussing current accounting issues, and analyzing legislative changes that may affect business operations. She enjoys a straightforward approach to finance that helps entrepreneurs focus on growing their businesses. She translates complex issues into easy-to-understand language so that anyone can confidently make decisions that impact the success of their business.
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