Slovenia
Sloveniais one of the 27 Member States of the European Union.
Basic VAcTs
Latest update | 01.06.2024 |
Country ISO Code | SL |
EU Member State | Yes |
VAT Rates | |
Standard VAT Rate | 22% |
Reduced VAT Rate | 9% |
Special Reduced VAT Rate |
5% |
VAT Compliance | |
Standard VAT Return filing period | Monthly or (calendar) quarter |
Standard VAT Return filing deadline | Last working day of the month following the filing period |
VAT Representation required for non-resident |
Yes, mandatory for non-EU businesses |
Record retention period | 10 years (20 years if relating to immovable property) |
Electronic invoicing | Not mandatory for B2B transactions |
Real-time reporting | n.a. * |
Special Rules | |
General domestic reverse charge for domestic supplies of goods by non-resident businesses? |
Yes, domestic supplies of goods by non-resident businesses to VAT registered B2B customers |
Other domestic reverse charge mechanisms? | Yes, e.g. (sub-)contracting work, supplies of specific goods (e.g. scrap, waste materials), supply of CO2-certificates |
Postponed Accounting on Import | Yes, under conditions |
VAT Grouping possible? | No |
VAT Refunds for non-EU businesses? | Canada, Iceland, IsraelJjapan, Liechtenstein, Macedonia, Norway, Russia, Switzerland, Turkey, Serbia, Montenegro, Taiwan, United Kingdom |
Remarks | |
Link to VAT Law | HERE |
Remarks | * There are real-time reporting requirements for 'cash transactions' |
Here's an overview of the latest VAT news for this country.