SI Value-added tax (VAT) Rates Slovenia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
22% 9.5%, 0% Euro (EUR)

Slovenia's general VAT rate is 22%, with other rates including 9.5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (Tax Administration) (http://www.fu.gov.si/) in Ljubljana.

Visitors to Slovenia can qualify for a VAT refund on all purchases made for export - learn more about Slovenia VAT refunds here.

Slovenia is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

Slovenia's consumption tax is called the Value-added tax (VAT), locally known as Davek na dodano vrednost (DDV), which was introduced in July 1999.


Slovenia VAT rates for 2017

Standard
22%
Reduced
9.5%
Other
Zero-rated and exempt

Slovenia VAT number format

Businesses in Slovenia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance (Tax Administration), and will follow a certain format. The VAT number format is SI12345678.


Slovenia VAT return periods

Businesses in Slovenia that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance (Tax Administration) in Ljubljana. Slovenia's VAT return periods are:

Monthly or quarterly


Slovenia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Slovenia are required to start collecting and remitting tax.

Registration:

Businesses established in Slovenia
EUR50,000 in the preceding 12 months
Businesses not established in Slovenia
None
Cadastral income from agricultural and forestry land for agricultural and forestry activities
EUR7,500
Distance selling
EUR35,000
Intra-Community acquisitions
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Slovenia are required to collect taxes from the consumer.


Slovenia VAT Refunds

Slovenia has a VAT refund program that allows tourists and others to receive a refund of any Slovenia VAT paid on goods purchased in Slovenia that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €50.01 Euros (which would yield a VAT refund of about €11.0022). SalesTaxHandbook has detailed information about Slovenia's VAT refund program:

Learn More About Slovenia VAT Refunds

SI Value-added tax (VAT) Rates Slovenia Tax Sources & Citations

  • EN: Slovenia Value Added Tax
  • RU: НДС Словения
  • CN: 斯洛文尼亚 增值税
Note: This page is intended to be a simple overview of Slovenia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Slovenia tax information on this page is incorrect or out of date.
Citations:
  1. Slovenia Ministry of Finance (Tax Administration) (http://www.fu.gov.si/)
  2. Ernst & Young global VAT tax study, Slovenia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/si-slovenia