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Slovenia VAT guide

VAT compliance and reporting rules in Slovenia

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.

Our VAT Calculator & VAT Filer products on a single platform, VAT Calc, are unique in that they come with all of this included out-of-the box for Slovenia and scores of other countries around the world.

Slovenia VAT country guide

Highlights Local term Davek na dodano vrednost (DDV)
VAT Rates - standard 22%
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%
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 Not permitted
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: €200k; arrivals: €141k. 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.

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