Slovenia VAT Information: rates, registration number

Tax rate

The standard VAT rate in Slovenia in 2023 is 22%.

A reduction of 9.5% is applied to some products. For example:

Protein preparations (which replace food);
Effervescent magnesium tablets;
Vitamin C in the form of effervescent tablets;
Beet juice;
Blueberries in powder;
Hair tablets;
Granulated;
Magnesium capsule collagen;
Omega 3 capsules (fish oil in capsules).

Threshold

Starting from July 1, 2021, the European Union (EU) introduced a pan-European e-commerce threshold of €10,000 for remote sales of goods to consumers in other EU member states and abolished VAT exemption for so-called “low-value” goods, i.e. worth less than €22 imported into the EU.

Deductible VAT

Only VAT due on goods or services used for the following activities can be deducted:

The taxed transactions of the taxable person;
Certain exempt transactions;
Transactions carried out abroad would give rise to VAT deduction domestically;
Cross-border supplies of new means of transport;
Certain exempt financial transactions with customers are established outside the EU.

Registration procedure

To register as a VAT taxpayer in Slovenia, you must submit a correctly completed application form DDV-P3 through the eTax system. In addition to the application, additional constituent documents, a representative’s passport, and other information may be required.

Tax representative

If your company is an establishment in a non-EU country, then you need to appoint a tax representative who will be jointly and severally responsible for paying your taxes.

VAT returns filing and VAT payment date

Foreign taxpayers must submit VAT returns to the Slovenian tax authority on a monthly basis in the prescribed DDV-O form.

Periodical VAT returns must be filled and sent electronically way before the last business day of the month following the tax period (last working day of N+1).

If the taxpayer is obliged to submit the recapitulative statement [ESL], the last day for submission of the VAT return and ESL is the 20th day of the month following the tax period to which it relates (20 of N+1).

Penalty

Penalty for late VAT registration, non-payment, and late payment of VAT ranging between €2,000 and €125,000.

If you voluntarily report a violation, there is usually no penalty, but you will have to pay a penalty.

VAT Standard rate

The standard VAT rate in Slovenia in 2023 is 22%.

Threshold

The obligation to register occurs upon reaching a turnover of €10,000.

Pieces of evidence

You will need to collect and keep two of the following documents to confirm the customer’s place of residence and the correct rate of tax which has been assessed and paid:

Billing address of your Buyer;
The address of the Internet Protocol device used by your Buyer;
The Bank details of your Buyer;
The country code of the SIM card used by your Buyer;
The location of the fixed landline phone of your Buyer, on which the service is provided.

The list is not complete.

E-services list

The approximate list of electronic services includes:

Delivery or images (pictures Wallpapers);
Delivery of the text(E.g. e-books);
The supply of music, films, and games, including gambling games, and gambling, as well as programs on request;
Online journals;
Supply websites or services for web hosting;
Remote maintenance of programs and equipment;
Software delivery and software updates;
Advertising space on the website.

Registration procedure

To register in the MOSS system, you need to provide basic information about the company and its representatives in a special form established by the Slovenian Tax Service.

Keeping records

10 years.

Filling VAT returns and VAT payment date

The deadlines for paying VAT under the MOSS system are the same for all EU countries: you are required to submit and pay tax no later than the 20th of the month following the reporting period.