Slovenia Sales Tax VAT

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The standard VAT rate in Slovenia is 22%, with a reduced rate of 9.5%. There are variations to the rates above, including exempt taxable supplies.

Slovenia comes under the EU VAT regime, and is part of the EU single market economy. VAT Directives are issued by the EU which lay out the principles of the VAT regime to be adopted by the member states. These Directives take precedent over the local legislation.

Foreign companies may register in Slovenia for VAT without the need to form a local company; this is known as non-resident VAT trading. There is no VAT threshold in Slovenia for the registration of non-resident traders; a VAT number must be in place before the commencement of taxable supplies.

There are strict rules on the situations where a registration is permitted. Common scenarios which require a Slovenia VAT registration include:

  • importing/exporting goods into/out of  Slovenia
  • acquiring goods/services from other EU states into Slovenia
  • organising live events, conferences, etc, in Slovenia
  • holding goods in a warehouse in Slovenia as stock for resale
  • ‘supply and install’ services
  • distance selling to private individuals in Slovenia, e.g. internet retailing; note that the distance selling threshold in Slovenia is €35,000.

There are detailed rules controlling the recording and processing of Slovenian transactions. These include guidelines on:

  • Slovenian invoice requirements
  • use of the ‘reverse charge’ procedure
  • foreign currency reporting and translation
  • correcting errors from prior returns
  • credit notes and corrections
  • what accounting records must be maintained.

If you wish to apply for Sales Tax in Slovenia, please register in the form below the reasons for needing sales tax VAT in Slovenia or send us an email.