VAT compliance and reporting rules in Slovenia 2024
Below is summary of the major rules provided under Slovenian VAT rules (VAT Law (Zakon o davku na dodano vrednost, ZDDV-1)). Plus adoption of the EU VAT Directive. Check our country VAT guides for other jurisdictions.
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Slovenia VAT country guide
| Highlights | Local term | Davek na dodano vrednost (DDV) |
| VAT Rates - standard | 22% | |
| Rate new | Temporary VAT cut proposal | |
| VAT Rates - reduced | 9.5%; 5%; 0% | |
| VAT number format | SI 12345678 | |
| Registration threshold | €50,000. Nil for non-residents; €10,000 for pan-EU digital services and goods OSS return. Intra-community acquisitions €10,000. | |
| VAT Group | Not permitted | |
| VAT recovery foreign businesses | Permitted. Non-EU business may only recover VAT is reciprocal agreement with Slovenia. | |
| Fiscal Representative | Required for non-EU businesses | |
| Currency | Euro €, January 2007 | |
| Administration | Introduction | Slovenia introduced VAT in July 1999. It joined the European Union in 2004. |
| VAT laws | VAT Law (Zakon o davku na dodano vrednost, ZDDV-1). Also EU VAT Directive which takes supremacy as part of EU membership | |
| Tax Authorities | Financial Administration of the Republic of Slovenia (FURS) for VAT and customs. Non-residents deal with Nova Gorica office | |
| VAT Rates | Standard rate | 22% |
| Rate new | Temporary VAT cut proposal | |
| Reduced rates | 9.5%: overnight accommodation basic foodstuffs and non-alcoholic drinks; passenger transport; books and journals; cultural, sporting and amusement attractions; medicines; labour intensive services (e.g. hairdressing). 5%; print and electronic books, newspapers and publications | |
| Zero-rated | Intra-community passenger travel by air and sea; Exports and intra-community supplies of goods; gold to central banks; services related to vessels and aircraft | |
| Exempt | Education; financial services; health, hospital, and social welfare; public postal; letting immovable property; betting and gambling; welfare services; international passenger transport; certain copyrights | |
| Scope of VAT | Scope of VAT | Provision of domestic taxable goods and services; EU imports; intra-community acquisitions; Distance selling of goods B2C (OSS or IOSS); receipt of services or goods via the reverse charge |
| Time of supply | Goods & Services (general rule) | Goods: at time of delivery; Services at time of provision. Must be reported for VAT at month-end for VAT return if no invoice has been raised yet. Prepayments (except for intra-community supplies, create a tax point and VAT is due on payment. |
| Reverse Charge | At time of provision of the services. But latest 15th of month after supply | |
| Continuous Services | Payment dates per invoices. For long-term contracts, longer than one year, tax point at the end of each calendar month | |
| Imports | At the time of clearance into free circulation in Slovenia after Customs or bonded warehouse. Postponed VAT Accounting is permitted (see separate) | |
| Goods on approval and return | General rule - on delivery | |
| Registration | VAT registration threshold | €50,000. Nil for non-residents; €10,000 for pan-EU digital services and goods OSS return. Intra-community acquisitions €10,000. |
| Voluntary VAT registration | Permitted for resident businesses only | |
| VAT number format | SI 12345678 | |
| VAT Group | Proposed for 2026 | |
| Non-residents | Permitted. Fiscal Representative required for many non-EU businesses (see separate) | |
| Fiscal Representative | Resident Fiscal Representatives required when non-EU business VAT registers. The representative is jointly and severally liable for the taxpayer's VAT. EU businesses importing without VAT number require a Fiscal Representative. | |
| Digital Services | Slovenia participates in the EU single One Stop Shop (OSS) VAT return for digital, telecoms and broadcast services. This was formerly the MOSS regime until 30 June 2021 | |
| Pre VAT registration costs | Permitted for goods and services used for the taxable supply. Generally included in first VAT return - but must be claimed within twelve months of VAT registration | |
| VAT Invoices | Issuance | No specific guidance, but should be immediate at time of supply. Intra-community supplies by 15th of the month following the supply. Not required on a range of consumer sales (passenger transport; vending machines. See separate on certified cash registers |
| Content | Date; unique sequential invoice number; name and address of supplier and customer; Customer VAT number for intra-community supplies or reverse charge; date of supply or advance payment if different from invoice date; Description, quantity or units etc of supply of goods or services; price per unit; taxable amount; VAT charged; rate (broken out if supplies at different rates); total; explanation if zero-rated supply. For cash till receipts, additional info from online cash register, including unique code. | |
| E-invoices | Stalled e-invoicing plans | |
| Simplified invoices | Permitted for invoices not exceeding €100. Not to be used for intra-community supplies. Can exclude customer details and break out of price and VAT (although must be able to calculate VAT from invoice. | |
| Self-billing | Permitted by written agreement between both parties with detailed requirements around the terms, obligations and requirements for invoices | |
| Retention of invoices | Ten years. Digitised invoices are permissible with assurance on ready online access for FURS. May store invoices outside of Slovenia after seeking approval from FURS | |
| FX rules | Invoices may be issued in foreign currencies, but the VAT payable should be shown in €. The exchange rate at the time of supply should be based on the Slovenian Central Bank or the ECB | |
| Invoice corrections | Credit or debit notes may be provided, using the simplified invoice requirements (see separate) | |
| Compliance | Right to deduct | Excluded: business entertainment; accommodation; passenger cars and related costs except taxis and other passenger services |
| Call-off stock | Following the EU's 2020 Quick Fix harmonisation reforms, stock may be transferred from an EU state to an customer location/warehouse in Slovenia without triggering a VAT registration and supply for a non-Slovenian supplier. Title has not passed until the customer takes the goods for production and sale. At which time a zero-rated transaction may be effected. This must happen within 12 months of the original movement | |
| Reverse Charge - B2B | 2022 mandatory domestic reverse charge rules | |
| Cash discounts | If a cash discount is taken-up after a sale a credit note should be provided (although no specific guidance) and customer must confirm they have reduced their input VAT | |
| Bad debt relief | Only permitted after bankruptcy and insolvency court proceedings of customer is completed | |
| Import VAT deferment | Postponed VAT accounting is for deferring import VAT to the VAT return. However, non-established businesses must appoint a Fiscal Representative who shares the VAT liability. Exemption is allowed in the case of an import and immediate (30 days) intra-community supply. | |
| VAT warehouse | Permitted in certified locations for specific goods. Trade is VAT exempt if parties VAT registered. Bonded warehouses are | |
| Supply & install | Non-resident providers of an instal of supplied goods service should generally use the reverse charge if their customer is VAT registered. | |
| Use and enjoyment services | Implemented for: supply and instal (reverse charge); restaurant and catering; short term rental vehicles; culture and sporting services and ancillary support; telecoms, broadcast and electronic services, making non-EU providers to consumers responsible for VAT compliance | |
| Capital goods adjustment period | Movable property: five years. Immovable property: twenty years | |
| Non-residents VAT recovery | EU businesses may apply for Slovenian VAT reclaims through the electronic portal of the tax authorities of their company of residency (8th Directive). Quarterly claims above €400 permitted, with final claim above €50 by 30 Sept of following year. Non-EU businesses must submit a bi-annual electronic claim with supporting invoices via the Slovenian authorities directly (13th Directive). For non-EU businesses, Slovenia does require a reciprocal agreement with the country of residence of the claimant - which includes Norway, Russia, Switzerland, Turkey, Canada, Israel and others, and the UK (subject to Brexit confirmation). Non-EU businesses do not have to appoint an Slovenian resident Fiscal Representative for the reclaim process. | |
| VAT on Digital Services | Slovenia follows the EU VAT on digital services regime, introduced in 2015. This includes participation in the One-Stop-Shop (OSS) single EU VAT return (formerly MOSS until 30 June 2021) | |
| Live events | Reverse charge may not be used for educational, business, entertainment and similar events | |
| Distance selling threshold for goods | Nil. Following the EU ecommerce VAT package reforms from 1 July 2021, local Slovenian VAT must be charged on all sales by non-Lithuania EU e-commerce sellers shipping from within the EU. Imported distance sales not exceeding €150 liable to Slovenian sales VAT with IOSS return option | |
| Cash accounting scheme | Certified cash register regime | |
| VAT registered cash tills | Since 2016, certified cash registers, connected to FURS via the internet. Applicable for any business with cash transactions. | |
| Statute of limitations | Five years | |
| Other | ||
| VAT Returns | Frequency | Monthly. Quarterly if the taxable turnover does not exceed €210,000 per annum. Non-residents plus traders performing intra-community supplies must file monthly only. |
| Filing method | Electronic via eDavki portal, which requires a unique digital code available on registration | |
| Deadlines (inc payments) | Last working day of the month following the reporting period. However, the return (not the VAT remittance) must be filed by 20th of the month if providing intra-community supplies. | |
| VAT credits | May be rolled over to next return(s) or apply for a refund | |
| Corrections | Via subsequent VAT returns. Voluntary disclosure beforehand recommended in the case of material underpayment of VAT. Subject to late payment penalties (see separate) | |
| Non-residents | Permitted. May only file VAT returns monthly. Most non-EU business require a Fiscal Representative. | |
| Other filings | Monthly European Sales Listing for goods and services supplies 20th of month following. Intrastat monthly by the 15th of the following month for supply of goods above threshold: dispatches: €270k; arrivals: €270k. Domestic reverse charge listing (PD-O), due with VAT return if any applicable supplies. | |
| SAF-T | N/a | |
| Penalties & interest | €2k to €125k for missing a VAT return. Late payment fines range from €1.2k and €41k. Plus personal fines. Late VAT payments subject to interest charge of 3%, which may rise to 7% where error detected by FURS | |
| B2C Distance Selling returns | Slovenia participates in the One-Stop-Shop OSS pan-EU VAT return for distance selling, introduced in July 2021. |
