VAT in Slovenia 2026 – Rates, Registration and Compliance Guide

Slovenia’s VAT system plays a key role in the local economy, including the growing e-commerce sector. Understanding the applicable rates, registration procedures, and filing obligations is essential for any business operating in or selling to the Slovenian market.

VAT Rates in Slovenia

Standard Rate — 22%

The standard VAT rate in Slovenia is 22%, applying to most goods and services not covered by reduced rates. From January 2025, carbonated and sweetened drinks with added sugar or sweeteners were moved from the reduced 9.5% rate to the standard 22% rate.

First Reduced Rate — 9.5%

The 9.5% reduced rate applies to, among others:

• Food and non-alcoholic beverages (excluding sweetened/carbonated drinks — see above)
• Selected medicines and medical and therapeutic equipment for people with disabilities
• Passenger transport
• Tickets for cultural events
• Restaurant and catering services
• Hotels and other accommodation services
• Hairdressing services
• Small repair services (e.g. tailoring, shoe repairs)
• Renovation and cleaning of residential properties
• Use of sports facilities, burial and cremation services

Second Reduced Rate — 5%

The 5% rate applies to books and newspapers, both in physical and electronic formats (including e-books and digital press publications). This rate was introduced in 2020.

Zero Rate — 0%

The 0% rate applies to services related to intra-Community and international transport, and selected activities in the agricultural and forestry sectors.

New in 2026: VAT Groups

Slovenia has implemented the provisions on VAT groups, which came into effect on 1 January 2026. This allows related businesses to register as a single VAT group, simplifying intra-group transactions and reducing administrative burden for corporate structures operating multiple entities in Slovenia.

VAT Registration in Slovenia

Registration Threshold

The VAT registration threshold in Slovenia is €60,000 of annual taxable turnover (raised from €50,000 from 1 January 2025). This threshold does not apply to foreign taxable persons — non-resident businesses must register from their first taxable transaction in Slovenia.

Registration Process

VAT registration takes place online via the eDavki system or the Slovenian Business Point. Applications are reviewed by the Financial Administration of the Republic of Slovenia (FURS), headquartered in Ljubljana. The process typically takes up to 15 days once all documents are correctly submitted. Businesses must register at least 8 days before starting any activities requiring VAT payment.

Non-EU companies must appoint a fiscal representative in Slovenia. EU-based companies can register directly.

Required Documents

• DR-04 registration form
• Extract from the national trade register
• Proof of VAT registration in another EU country
• Identification documents of the company’s representative
• Proof of business activity in Slovenia

VAT Returns

VAT declarations in Slovenia are generally submitted monthly. The deadline for submitting the return and paying the tax is the last business day of the month following the reporting month.

Businesses with annual turnover below €210,000 can file quarterly returns. Monthly returns are also required during the first year of VAT registration, regardless of turnover.

There is no annual VAT return requirement in Slovenia. All returns are submitted electronically via the eDavki portal.

VAT Refunds

VAT refunds are available to companies registered as VAT payers in Slovenia or another EU country, where VAT was paid in Slovenia on purchases directly related to business activities. A DDV form must be submitted detailing the relevant sales and purchases, accompanied by appropriate invoices.

The VAT refund request must be submitted within 6 months of the end of the calendar year in which the VAT was incurred.

Penalties for VAT Irregularities

• Late payment penalty: 0.0247% of the outstanding amount per day of delay
• Late filing fines: administrative fines of up to €125,000, depending on the severity of the violation

Intrastat in Slovenia 2026

For companies engaged in intra-EU trade in goods, Intrastat reporting obligations may apply.

The Intrastat thresholds in Slovenia have been raised for 2026:

• Arrivals (goods received from other EU member states): €300,000 (increased from €240,000 in 2025)
• Dispatches (goods sent to other EU member states): €280,000 (increased from €270,000 in 2025)

Companies exceeding either threshold must begin submitting monthly Intrastat declarations from the month in which the threshold is first exceeded. The obligation continues throughout the year and is exempt if the company’s turnover did not meet the threshold in the previous year.

Intrastat declarations in Slovenia must be submitted by the 15th day of the month following the reporting period.

Summary

Key facts for businesses operating in or selling to Slovenia in 2026:

• VAT rates: 22% standard / 9.5% reduced / 5% books and press / 0% transport
• Sweetened drinks: taxed at 22% standard rate from January 2025
• VAT registration threshold: €60,000 for Slovenian businesses; zero threshold for non-residents
• VAT returns: monthly (or quarterly below €210,000 turnover), deadline last business day of following month
• Intrastat: €300,000 arrivals / €280,000 dispatches; declarations due 15th of following month
• VAT groups: available from 1 January 2026

For questions about VAT compliance in Slovenia, our team is ready to help: Contact us — amavat®