Slovenia VAT Rates 2026

Slovenia VAT Rates at a Glance

What is VAT Called in Slovenia?

In Slovenia, value added tax is officially known as Davek na dodano vrednost (DDV). It is administered by the Finančna uprava Republike Slovenije (FURS).

Like all EU member states, Slovenia operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Finančna uprava Republike Slovenije is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Slovenia (9.5%)

Slovenia applies a reduced VAT rate of 9.5% to the following categories of goods and services (subject to the specific conditions of Slovenia VAT law):

• ✓Food and non-alcoholic beverages
• ✓Pharmaceutical products
• ✓Hotel accommodation
• ✓Restaurant meals
• ✓Books and periodicals
• ✓Passenger transport
• ✓Cultural events

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Slovenia VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Slovenia

Once registered, businesses are issued a Slovenia VAT number (SI + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Slovenia VAT with no registration threshold — the first taxable supply in Slovenia triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Slovenia

VAT returns in Slovenia must be submitted electronically via the Finančna uprava Republike Slovenije portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Slovenia requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Slovenia

To be valid for VAT recovery purposes, Slovenia VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Slovenian DDV number (SI + 8 digits)
2. 2Customer name, address and DDV number (B2B)
3. 3Date of invoice and supply date
4. 4Sequential invoice number
5. 5Description of goods/services
6. 6Net amount, DDV rate (0%, 9.5%, 22%), DDV amount
7. 7Total gross amount

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Slovenia's national rules on simplified invoicing.

Reverse Charge Mechanism in Slovenia

Slovenia applies reverse charge to B2B services from abroad, construction services, and supplies of scrap metal and recyclable materials between registered persons.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Slovenia VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Slovenia

Slovenian businesses register for EU OSS via the eDavki portal. OSS covers all EU B2C digital services and goods deliveries from a single Slovenian registration.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Slovenia (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Slovenia VAT due on your OSS return is paid in your registration country and forwarded to Slovenia's Finančna uprava Republike Slovenije.

Slovenia VAT: Background & History

Slovenia declared independence from Yugoslavia in 1991 and joined the EU in 2004, becoming one of the first former Yugoslav republics to do so and the first to adopt the Euro (2007). Slovenia introduced DDV in 1999. Slovenia has a graduated reduced rate of 9.5% — notably a decimal rate, which is uncommon in the EU. Slovenia's FURS tax authority operates an e-davki (e-taxes) portal for all digital filing. As one of the smallest Eurozone economies, Slovenia's VAT system closely mirrors broader EU VAT trends.

Practical VAT Compliance Tips for Slovenia

Frequently Asked Questions — Slovenia VAT

Slovenia VAT Tools