VAT in Slovenia 2026
VAT in Slovenia is called DDV, and in 2026 the rates will be 22%, 9.5%, and 5%. However, the settlement method is determined primarily by the place of taxation, the location of the goods, the status of the buyer, and the role of the importer.
If your model requires a local number or ongoing settlements, Taxenlight handles VAT registration and foreign VAT returns. Here you can check whether Slovenian VAT applies to your company and which obligations to investigate further.
Slovenian VAT in numbers
VAT in Slovenia – what to check before the first invoice?
Don't start with the rate. Five questions will determine whether the transaction is subject to Slovenian DDV and who should settle the tax.
- Goods or services?This separates the rules for the place of taxation at the very first stage.
- Where is the goods?Check the warehouse and the beginning and end of the transport.
- B2B or B2C?Verify the customer's status and VAT number, if provided.
- Who settles VAT?Seller, buyer, importer, platform, or special procedure.
- Does simplification work?Evaluate reverse charge, OSS, IOSS, and the SME procedure.
VAT rates in Slovenia in 2026
Slovenia applies a standard rate of 22% and reduced rates of 9.5% and 5%. Intra-Community supplies, exports, and other eligible transactions may benefit from exemption while retaining the right to deduct if the documentary conditions are met.
| Rate | Application in brief | What to check |
|---|---|---|
| 22%Basic rate | Most goods and services where the regulations do not provide for preferences or exemptions. | Place of taxation, status of the buyer and possible reverse charge. |
| 9,5%Reduced rate | These include certain food, water, medicines, passenger transport, catering, accommodation and some housing benefits. | Classification, composition, intended use, recipient status and detailed statutory conditions. |
| 5%Special rate | Primarily eligible books, newspapers, magazines and electronic publications, as well as selected firefighting equipment. | Advertising, music and video content, product features and recipient status. |
| Exemptionwith the right to deduct | Including ICT, export and selected activities related to international trade upon meeting conditions. | Buyer number, evidence of export or transport and compliant reporting. |
Example of gross price at 22%
The sale of goods from a Slovenian warehouse for EUR 10,000 net results in EUR 2,200 VAT and EUR 12,200 gross if the transaction is subject to the standard rate.
Dismissal doesn't always work the same way
Intra-Community supplies and exports may retain the right to deduct. Some medical, educational, financial, or insurance services may be exempt without such right.
When is a transaction subject to Slovenian VAT?
For goods, the starting point is their physical location and transport. For services, the relevant place of supply rule and the status of the recipient.
Goods in Slovenia
The sale of goods from a Slovenian warehouse can be considered a local delivery even if the seller has no registered office, branch or employees in Slovenia.
Typical B2B service
Consulting, IT, marketing, and accounting services are typically taxed in the country of the business buyer. Slovenian clients can settle VAT through reverse charge.
Service with a special rule
Real estate, admission to events, catering, passenger transport and short-term vehicle rentals require a separate determination of the place of taxation.
Foreign company scenarios requiring VAT analysis in Slovenia
The same product and the same contractor may lead to a different settlement if the warehouse, the direction of transport or the role of the importer changes.
Warehouse and fulfillment
The transfer of own inventory from another EU country is generally considered an ITA in Slovenia. The obligation may arise before the first sale to a customer.
Import and local resale
If a company imports goods through Slovenia and then sells them locally, the importer, deduction and output tax must be consistently determined.
B2C Sales
Shipments from another EU country to a Slovenian consumer may be included in the OSS. Sales from a Slovenian warehouse to a customer in Slovenia are local.
Delivery with assembly
The place of delivery is usually where the goods are assembled. It's important to check whether the buyer or the foreign supplier will settle the tax.
When might a foreign company need a VAT SI number?
Check the registration before the first activity if the company has to settle Slovenian VAT itself or needs a number for ITC, IDT, import or warehouse operations.
EUR 60,000 does not protect every non-resident
A foreign company may be subject to registration from the first local transaction. The standard domestic threshold does not automatically apply to a non-resident.
SME for eligible EU companies
The Small Business Procedure requires an EX number, Slovenian turnover of up to €60,000, and total EU turnover of up to €100,000. If the national limit is exceeded by no more than 10%, the exemption may apply until the end of the year.
SI number
The Slovenian VAT number has the prefix SI and eight digits. The identification number itself does not constitute a branch or a fixed establishment.
Documents and step-by-step procedure
A full analysis of the prerequisites, limits, representative and process for obtaining a number can be found in a separate guide.
Reverse charge in Slovenia
Reverse charge transfers the obligation to calculate VAT to the buyer. It may limit the foreign seller's obligations, but only for a specific transaction that meets the conditions.
Typical B2B service
A foreign service provider covered by the general rule does not usually need an SI number solely for this service if VAT is correctly accounted for by the Slovenian taxpayer.
Non-resident deliveries and Article 76a
The mechanism may apply to deliveries from a non-resident to a properly identified taxpayer. A separate national catalog covers, among other things, certain construction works, real estate, waste, and emission allowances.
What doesn't reverse charge do?
It does not remove obligations arising from warehousing, ICT of own goods, import, IDT from Slovenia or local B2C sales.
Import of goods and import VAT in Slovenia
Import VAT arises when goods from outside the EU are imported into Slovenia. The key factors for deduction are the importer's status, customs documentation, and use of the goods.
What to arrange before check-in?
- who will be the importer in the customs declaration,
- who owns the goods,
- what EORI number will be used,
- how Incoterms divide the obligations of the parties,
- who has a customs document,
- what will happen to the goods after customs clearance.
Payment or settlement in DDV-O
Import VAT can be paid at customs or, if conditions are met, settled on the DDV-O. Non-residents using this model must check the representative requirements.
A VAT number alone does not automatically entitle you to a deduction. The customs document must identify the correct importer, and the purchase must be for the purposes of an activity that qualifies for deduction.
VAT returns in Slovenia in brief
A registered foreign legal entity generally settles VAT monthly. This section outlines the cadence of obligations without taking over the detailed intent of the forms guide.
VAT records
From 1 July 2025, a record of output VAT and a record of input VAT and deductions are submitted for each period.
Declaration and payment
The standard declaration and payment deadline is the last business day of the following month.
EU transactions
Intra-Community supplies, own shipments and selected B2B services to other EU countries may require summary information.
DDV-O fields, corrections and nil declarations
A separate guide describes forms, specific fields, payments, additional reports and pre-shipment checks.
VAT, VIES, Intrastat, OSS and IOSS records
Slovenian VAT is not just about DDV-O. Electronic records, EU reporting, and statistical obligations operate in parallel and must be aligned with logistics.
Two VAT records
The output VAT records and the input VAT records are transferred electronically for each settlement period and should be reconciled with the DDV-O.
VIES and RP-O
The SI number used in EU transactions should be active in the VIES systemand the values should be consistent with invoices and transport notes.
Intrastat
Once the relevant import or export thresholds are exceeded, statistical obligations may arise that are independent of DDV-O and RP-O.
OSS and IOSS
OSS covers qualifying B2C sales and IOSS covers certain imported goods in shipments with a value not exceeding EUR 150.
OSS does not account for Slovenian inventory
The procedure does not replace the SI number needed for ICT of own goods, local sales from a warehouse, import in own name or ICT from Slovenia.
IOSS has a narrow scope
It does not cover the import of warehouse stock, shipments over €150, or excise goods. The European Commission's official OSS and IOSS portal describes the scope of these procedures.
VAT deduction and refund from Slovenia
The right path depends primarily on whether the company is or should be registered in Slovenia.
Registered taxpayer
Eligible VAT is generally deductible in the DDV-O on the basis of a valid invoice or import document.
A company from another EU country
An unregistered taxpayer who meets the conditions submits an electronic application through the administration of the country of his or her residence.
Non-EU entity
Uses the Slovenian procedure for third countries and the DDV-VTD form if it meets the required conditions.
The most common VAT errors in Slovenia
The greatest risk arises when sales, logistics, invoicing and reporting are analyzed separately, without a single transaction map.
Transaction model
- waiting for €60,000 despite local action,
- sending the stock before WNT analysis,
- OSS treated as a replacement for local VAT,
- identifying the SI number with the permanent place of business.
Rates and invoices
- reduced rate without confirmation of classification,
- confusing exemption with the right and without the right to deduct,
- reverse charge without verifying the buyer,
- rate selected before determining the place of taxation.
Settlements
- same sales in OSS and DDV-O,
- lack of required records or zero declaration,
- deduction from a document indicating another importer,
- lack of reconciliation of DDV-O, RP-O and warehouse.
VAT in Slovenia 2026 – key conclusions
The standard rate is 22%, with reduced rates of 9.5% and 5%. However, for a foreign company, the place of taxation and the entity obligated to settle are more important than the rate itself.
Flow first
Identify the product, service, warehouse, transport, recipient and importer before selecting a rate.
Then the SI number
Warehouse, ITC, import, ITC or local sales may require registration before the first operation.
Finally, reporting
Invoices, DDV-O, records, RP-O, PD-O, VIES and Intrastat should describe the same transaction.
VAT in Slovenia 2026 – questions and answers
Frequently asked questions about rates, SI number, warehouse, reverse charge, OSS, declarations and refund of Slovenian VAT.
The standard rate is 22%. Slovenia also applies a reduced rate of 9.5% and a special rate of 5%. The applicable rate depends on the benefit classification and the terms of the ZDDV-1.
Value added tax is called davek na dodano vrednost and is abbreviated as DDV. The tax is administered by FURS.
The Slovenian VAT number has the prefix SI and eight digits. It is used on invoices, EU transactions, DDV-O, RP-O, and VAT records, among other things.
Not automatically. An ordinary non-resident may be subject to registration from the first taxable transaction. The limit may be relevant under the SME procedure for a qualifying EU company with an EX number.
Warehousing often creates local obligations. The transfer of your own goods from another EU country is generally considered an intra-Community acquisition in Slovenia, and subsequent sale constitutes a separate transaction.
No. It may terminate the obligation for a specific sale, but does not eliminate the effects of warehousing, ICT, import, IDT, local B2C sales or other activities.
Only for qualifying sales covered by the OSS. This procedure does not replace registration resulting from stock movements, warehouse transfers, imports, or domestic sales.
Foreign taxpayers file their taxes monthly. By default, the DDV-O, records, and payment are due on the last business day of the following month. If the RP-O is required, the declaration and records are submitted by the 20th day.
No. A permanent location is assessed based on, among other things, its durability and the appropriate human and technical resources. An identification number alone is not sufficient.
This text is for informational purposes only and does not replace an individual tax analysis. For VAT in Slovenia, it is important to verify taxpayer status, place of taxation, transaction model, reverse charge, import VAT, OSS/IOSS, right of deduction, and current FURS reporting obligations.
