VAT Atlas · entry № 25 · current as of April 2026
🇸🇮
Republic of
Slovenia
Member of EU · Euro · code SIStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Slovenia.
Standard rate
22%
Reduced 9.5% food, water, books, pharmaceuticals, hotels, cultural events
Reduced 5% books, newspapers
Zero-rated 0% exports, intra-EU supplies
Threshold 50 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Finančna uprava Republike Slovenije (FURS)
Invoice language Slovenian
Reverse charge Reverse charge applies to intra-EU B2B services, construction services, and supplies of waste materials and scrap.
Digital services B2C digital services to Slovenian consumers are taxed at 22%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing can result in fines of €2,000–50,000 for legal entities. Late payment triggers interest at the ECB base rate plus 8 percentage points.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (ID št. za DDV) must be shown
- Invoice must include date of supply and description of goods/services
- Tax base, rate, and VAT amount must be shown per rate
- Invoices must be stored for 10 years
Frequently Asked Questions
What is the standard VAT rate in Slovenia?
The standard VAT rate in Slovenia is 22%.
What are the reduced VAT rates in Slovenia?
9.5% (Reduced): applies to food, water, books, pharmaceuticals, hotels, cultural events. 5% (Reduced): applies to books, newspapers.
What is the VAT registration threshold in Slovenia?
The VAT registration threshold in Slovenia is 50 000 EUR.
§ More countries Browse all 35 countries →