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Slovenian VAT – Rates & Registration

 

If a company not established in Slovenia is providing ‘taxable supplies’ of goods or services in Slovenia, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Slovenia assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Slovenia. Some of the most common examples are:

  • Importing goods into Slovenia from outside the European Union
  • Buying and selling goods in Slovenia
  • Selling goods from Slovenia which are delivered to customers outside of Slovenia (business or private customers)
  • Acquiring goods in Slovenia from another EU country (Intra-community acquisitions)
  • Holding inventory in Slovenia for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Slovenia where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Slovenia, you should contact us immediately for a complimentary consultation.

Slovenian VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
22% (Standard) SI12345678 € 35,000 €120,000 (Arrivals)
9.50% (Reduced) €200,000 (Dispatches)
VAT return periods

Monthly for non-established businesses and Monthly or quarterly for established businesses.

Annual returns

No

EC Sales Lists frequency

Monthly

EC purchase lists

No

Other reporting requirements

No

Extended Reverse charge

Certain services and goods provided by a non-established business to a VAT registered customer in Slovenia are subject to the extended reverse charge and the customer accounts for the VAT. The reverse charge also applies to certain domestic transactions between taxable persons. This applies to supplies related to immovable property and waste metal. Please contact us if you would like details of how the extended reverse charge applies in Slovenia.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Slovenia.

 

Contact us for a complimentary consultation.

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