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Slovenia VAT – The Rates & Registration

If your company is not established in Slovenia and is providing ‘taxable supplies’ of goods or services in Slovenia, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Slovenia evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Slovenia that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Slovenia from outside the EU;
  • Goods being bought or sold in Slovenia;
  • Selling goods from Slovenia that are delivered to customers out with Slovenia (this applies to business or private customers);
  • Obtaining goods in Slovenia from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Slovenia for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Slovenia, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Slovenia, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
22% (Standard)
5/9.5% (Reduced)
SI12345678 € 35,000 € 220,000 (Arrivals)
€ 270,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.02.2024.

Additional VAT information for Slovenia

‘VAT Return’ Periods
Monthly for non-established businesses; monthly or quarterly for established businesses.

‘Annual Returns’

‘EC Sales Lists’ frequency

‘EC Purchase Lists’

Additional reporting requirements

‘Extended Reverse Charge’
Certain services and goods provided by a non-established business to VAT registered customer in Slovenia, are subject to the reverse charge and the customer should account for the VAT. The reverse charge also relates to certain domestic transactions between taxable persons. It also applies to supplies connected to immovable property and waste metal. Please contact amavat® if you would like further information of how the extended reverse charge applies in Slovenia.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Slovenia.