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Value Added Tax

The Slovenian Equivalent of VAT is DDV (davek na dodano vrednost).

Valued Added Tax (VAT)  is payable on all supplies of goods and services effected by a taxable person in the course of his economic activity for consideration within the territory of Slovenia, and on intra-Community acquisition, including intra-Community acquisition of new means of transport and on importation of goods.

VAT is a general consumption tax on a net basis included in the price consumers pay for goods and services. Consumers pay this tax indirectly, and a taxable company or person engaging in commercial activity must remit the tax to the Tax Administration office. All companies pay VAT except those carrying out certain defined activities, small businesses and farmers with a turnover and income below defined thresholds, and in cases dealing with products intended for export and international transport. There are two VAT rates:

  • a standard rate of 22% (applies to all suppliers of goods and services not specified as being subject to the reducerate or to exemptions),
  • a reduced rate of 9.5% (applies to goods and services specifically definede by the VAT Act).

Taxable are all persons performing independent economic activity. Such persons must register as taxable persons identified for VAT purposes if their annual turnover is greater than 50.000 EUR. In this case, an application for the issue of a VAT identification number must be submited. You can becoma a VAT taxable person voluntarily, even if your turnover does not reach the amount of 50.000 EUR.  An application can already be submited during the company establishment procedure.

The application for VAT identification number is submitted to the tax administration office in electronic via the e Tax system or by filling a form a a point VEM.

Taxable persons established abroad who perform taxable activity in Slovenia must also register with the tax authority.

If the head office of your company is located in another country and if you perform your business activity in Slovenia on a temporary basis, you also have to identify your company for VAT purposes. You acquire a Slovenian tax number and submit the tax period data for the calculation of the anticipated tax base. At least 15 days prior to the initiation of business activities, you must submit an application for the issue of a VAT identification number via the eTax system or at a VEM point by submitting the DDV-P3 form.

VAT is charged when goods are delivered or when services are performed. It is considered that this occures when a VAT invoice is issued. If an invoice is not issued but goods have been supplied or services performed, VAT shall be charged no later then the last day of the tax period which the chargable event has occured. When payments are made in advance, the VAT applies to those payments as they are made. Continuing services are deemed to be supplied on th last day of the tax period to which the invoice or payment relates.

If the buyer and seller are in Slovenia the seller charges and pays VAT on supplies of goods and services. If the buyer and seller are in different EU member states, the buyer charges and pays VAT on acquisition of goods.

If the buyer is in Slovenia and the seller is in a country that is not an EU member state, the customs administration will charge VAT on the importation of goods whereby the buyer pays VAT (different rules apply to services depending on the place of the provision and type of service whereby in most cases the buyer pays VAT, later exercising it as input VAT.

If the buyer is in a country that is not an EU member state and the seller is in Slovenia, the seller does not charge or pay VAT.

Slovenia adopted a value added tax system in December 1998, which came into force in July 1999. In May 2004, when Slovenia became a member of the European Union, all provisions concerning intra-Community trade were enacted.