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Slovenia VAT Guide

Slovenia applies a standard VAT rate of 22% and a reduced rate of 9.5% on food, water, medicine, cultural services, and accommodation. Exports and intra-EU supplies are 0% rated. VIES reporting is required for intra-EU transactions. All amounts in EUR.

Finančna uprava RS (FURS) administers VAT. For related guidance, see our Corporate Tax Guide →.

VAT Rates

  • Standard rate: 22% — applies to most goods and services.
  • Reduced rate: 9.5% — applies to foodstuffs, water supplies, pharmaceutical products, medical equipment, cultural services, accommodation, and passenger transport.
  • Zero rate (0%): Exports of goods, intra-EU supplies, and international transport.
  • Exempt without credit: Financial services, insurance, education, healthcare, and postal services.

Registration Thresholds

  • Domestic supplies: Mandatory registration for taxable persons whose annual turnover exceeds EUR 52,000.
  • Intra-EU acquisitions: Threshold of EUR 10,000 for distance selling (subject to EU-wide One Stop Shop rules).
  • Non-established businesses supplying taxable goods/services in Slovenia must register regardless of threshold.

VIES & Intra-EU Reporting

  • Slovenia participates fully in the EU VAT system. Businesses must file VIES (VAT Information Exchange System) recapitulative statements for intra-EU supplies monthly or quarterly.
  • The recapitulative statement must be submitted by the 20th day after the end of the reporting period.

Filing & Payment

  • VAT returns: Filed monthly or quarterly depending on turnover. Monthly returns are due by the 20th day of the following month.
  • Annual VAT return: Required by 31 January of the following year.
  • Reverse charge: Applies to certain B2B transactions (e.g., construction services, waste, emissions allowances).