Country – Slovenia

Slovenia

Slovenia is 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
Local name	Davek na dodano vrednost (DDV)
VAT number format	SI 12345678
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 businesses?	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 Click HERE for more info
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'

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.