VAT registration in Slovenia 2026
Foreign VAT registration may be required in Slovenia even before the first sale – for example, when moving stock to a local warehouse.
The DDV-P3 must be submitted via eDavki at least 15 days before the first planned taxable supply. This guide will review the obligation, documents, DR-04 form, SI number format, and steps to take after receiving the decision.
VAT registration in Slovenia
VAT registration in Slovenia – the most important information
A foreign legal entity usually first obtains an eight-digit tax number on Form DR-04 and then files the DDV-P3 electronically via eDavki.
VAT application
The form for a taxpayer not established in Slovenia is submitted electronically via eDavki.
Overtaking
Submit your application at least 15 days before your first planned taxable delivery.
Number format
The SI prefix and eight digits, for example SI12345678.
Possible non-resident threshold
The obligation may arise from the first local act, regardless of its value.
When does a foreign company have to register for VAT in Slovenia?
Evaluate all company activities together. Reverse charging for a single service does not eliminate obligations arising from the storage, import, or sale of goods.
| Scenario | Likely effect | What to check before surgery |
|---|---|---|
| Warehouse in Slovenia | WNT of own stock and subsequent local sale may require an SI number. | Transport date, inventory owner, relocation directions and exceptions. |
| Local sales | The obligation may arise from the first delivery, especially in the case of B2C. | Customer status, location of goods and possibility of reverse charge. |
| Import via Slovenia | The number may be needed for the selected import, deduction and further sale model. | Importer, EORI, customs document, procedure 42 or 63 and right of deduction. |
| IDT or export from Slovenia | Registration may be required despite exemption with the right to deduction. | Buyer number, export proof and reporting. |
| Local service | The number may be needed if the tax is not settled by the Slovenian buyer. | Place of supply, customer status and basis for reverse charge. |
EUR 60,000 is not the general threshold for a non-resident
Each limit applies to a different mechanism. Do not combine the SME threshold, the WNT limit, and the common B2C sales limit into a single rule.
SME in Slovenia
An EU company needs an EX number active for Slovenia, Slovenian turnover within the limit and total EU turnover up to EUR 100,000.
Transition period
If the national limit is exceeded by no more than 10%, the exemption may apply until the end of the year. This is not a separate threshold for non-residents.
B2C Sales in the EU
This is a common limit for qualifying distance sales and selected services, not a threshold for local sales from a Slovenian warehouse.
Warehouse, import, B2C and delivery with assembly
Registration depends on the actual flow of goods and the person liable for settlement, not on the content of the trade contract itself.
Warehouse and fulfillment
An SI number may be required before the first shipment is transported. Also, check for relocations handled independently by the operator or marketplace.
Import via Slovenia
Determine the importer, EORI, place of clearance, further use of the goods, and method of settling import VAT. For procedures 42 and 63, the number may be required before clearance.
B2C Sales
Local delivery from a Slovenian warehouse usually requires a tracking number. Shipping from another EU country may be billed via OSS.
Delivery with assembly
If the Slovenian buyer does not settle the tax in reverse charge, the foreign supplier may need to register.
Reverse charge, OSS, SME and other exceptions
The lack of registration must result from a specific legal basis and a complete list of transactions performed in Slovenia.
Reverse charge
It can cover standard B2B services and selected goods deliveries. It does not eliminate obligations arising from own inventory, intra-Community acquisition of goods, or imports.
OSS
It can replace local registration only for B2C sales covered by the procedure. It does not account for domestic sales from a Slovenian warehouse.
SME
Applies to eligible EU companies with an active EX number. Non-EU entities cannot use this procedure.
Out of scope or exemption
The number may not be needed for activities outside Slovenian VAT, exclusively exempt or for specific applications of the 0% rate.
How to obtain a VAT SI number? Step-by-step procedure
Fifteen steps lead from the transaction map through DR-04 and DDV-P3 to triggering correct settlements.
- Map the flow of goods and services.Determine warehouses, transport origin and destination countries, importer, customers and the role of logistics operators.
- Indicate activities taxable in SloveniaSeparate domestic sales, ICT, IDT, import, export, deliveries with assembly and services.
- Check possible simplificationsVerify reverse charge, OSS, IOSS and SME procedure, but only for transactions actually covered by a given mechanism.
- Determine the first date from which the SI number is required.Also take into account the movement of your own goods and import clearance, not just the first sales invoice.
- Obtain a Slovenian tax numberIf your company does not have one yet, register it with the tax register using the DR-04 form.
- Provide access to eDavkaConfigure signature and authorizations or appoint a proxy to submit documents electronically.
- Determine if a tax representative is needed.Check the country of residence, exceptions and planned import procedures.
- Obtain proof of business activity in the country of residence.Prepare a current VAT certificate, registration extract or other official document.
- Prepare proof of activity in Slovenia.Attach a signed contract, preliminary contract, order, warehouse contract or other document confirming the planned transactions.
- Complete the DDV-P3 and complete the attachments.Provide company details, invoices, responsible persons, description of the business, dates, representation and any procedures 42 or 63.
- Submit your application at least 15 days before your first activity.The DDV-P3 is submitted electronically via eDavki.
- Answer FURS questionsComplete information about inventory, transport, customers, import, OSS, SME or reverse charge.
- Receive the decision in eDavkiCheck the assigned number and the VAT identification start date.
- Verify the number before the first invoice.Confirm the SI format plus eight digits and activity in VIES for EU transactions.
- Start invoicing, records and monthly settlements.Configure rates, DDV-O, additional reports, payments and FURS correspondence handling.
DR-04, DDV-P3 and eDavki – various functions
First, you obtain an eight-digit tax number, then you submit an application for VAT identification, and after the decision, you conduct ongoing settlements.
Tax number
This form registers a foreign legal entity in the Slovenian tax register. The eight-digit number itself is not a VAT number.
VAT identification
This is the actual application by a foreign taxpayer for a Slovenian VAT number, submitted electronically.
FURS Portal
It is used to transmit DDV-P3, receive correspondence, respond to calls and subsequently submit settlements.
Declarations and records
After registration, the foreign company settles VAT monthly and submits the required records and additional reports.
Documents for VAT registration in Slovenia
The package should confirm the company's identity, right of representation and actual or planned activity giving rise to VAT liability.
Formal documents
- form DR-04, if the company does not yet have a Slovenian tax number,
- DDV-P3 form submitted by eDavki,
- a current VAT certificate, registration extract or other official proof of conducting business in the country of establishment,
- a document confirming the right of representation,
- power of attorney, if a representative is acting,
- identity document of the representative,
- contact details of the person responsible for Slovenian VAT,
- details of the fiscal representative, if required.
Evidence of activity
- a signed contract, preliminary contract, order or other proof of planned activity in Slovenia,
- description of the model and map of the flow of goods or services,
- pro forma invoices and current invoices,
- warehousing or fulfillment contract,
- documents regarding WNT and WDT,
- import documents and EORI number,
- information about OSS, SME or marketplace,
- expected turnover.
Warehouse and fulfillment
Address, contract with the operator, start date, ownership of the goods, directions of movement and possibility of relocation of the stock by the operator.
Import
Description and value of goods, country of origin, place of clearance, EORI, customs broker agreement, further use and information on procedure 42 or 63.
Services
Contract or project, detailed description of the service, customer details and status, place of performance and the reason why the buyer does not settle the tax.
How long does it take to register VAT in Slovenia and when should I submit the application?
FURS does not specify a single standard time for each application. The deadline for submitting the DDV-P3 and the completeness of the documents are key.
Deadline for DDV-P3
Submit the application at least 15 days before the planned first delivery or other activity requiring VAT identification.
Decision time
FURS assigns the number no later than before the first indicated activity, if the application is complete and confirms the planned activity.
Procedure 42/63 only
The three-day deadline applies to specific identification only for the purposes of import customs procedures 42 or 63, not for regular registration.
What does a Slovenian VAT number look like and how can I check it in VIES?
The eight-digit tax number is not the same as the VAT number. VAT payer status is established upon positive identification by FURS.
Format
A VAT number consists of the SI prefix and the eight-digit Slovenian tax number. It is used on invoices and for domestic and EU settlements.
Verification in VIES
Check activity before your first EU transaction and save the result with the date. Use official VAT number verification with VIES.
The number does not create a permanent place
An SI number alone does not constitute a Slovenian company, branch, establishment, or permanent establishment for VAT purposes. Human and technical resources are assessed separately.
Power of attorney for VAT registration in Slovenia
A company from another EU country may submit an application itself or through an authorized person.
What should a power of attorney include?
- identification of the principal and proxy,
- assembly of DR-04 and DDV-P3,
- access to eDavki and permission management,
- receipt of correspondence and responses to calls,
- handling of the declaration, if it is to be continued after registration.
The responsibility remains with the taxpayer
The representative performs activities within the agreed scope, but the company remains responsible for the completeness of the data provided, transactions and deadlines.
When is a fiscal representative needed in Slovenia?
A non-EU entity generally appoints a tax representative in Slovenia, unless it meets the conditions of one of the statutory exceptions.
EU company
They can act independently or through a representative. Obtaining an SI number does not require a fiscal representative.
Non-EU company
The representative must have its registered office, place of business or residence in Slovenia and be identified for Slovenian VAT purposes.
Exceptions require verification
These may concern, among others, the non-EU OSS scheme, occasional international transport of passengers or countries providing appropriate mutual assistance in VAT.
What to do after VAT registration in Slovenia?
The SI number triggers ongoing obligations. Set them up before your first invoice and first reporting deadline.
Status and access
- confirm the identification start date,
- check the number in VIES,
- confirm permissions in eDavki,
- identify those responsible.
Invoices and transactions
- configure rates of 22%, 9.5% and 5%,
- separate OSS from local sales,
- map WNT, WDT, import and reverse charge,
- establish numbering and corrections.
Reporting and control
- prepare a monthly DDV-O and two VAT records,
- establish RP-O, PD-O and Intrastat, if they apply to the company,
- plan payments and zero declarations,
- designate a person for FURS correspondence.
Forms, fields and deadlines after registration
The details of monthly reporting remain in a separate guide so as not to confuse two different intentions.
Removal from the VAT register does not occur automatically
After terminating your business activity subject to Slovenian VAT, submit a DDV-DeDDV or DDV-PRE application to eDavki and wait for the FURS decision. Continue to check your monthly DDV-O and records until deregistration is effective.
Last settlement
Once the decision is made, the final period must be finalized in the DDV-O and the required records. The correct deadline depends on the settlement period and the deregistration date.
What needs to be closed?
Remaining inventory, deduction adjustments, fixed assets, late invoices and overdue INT, IDT and imports.
The most common mistakes when registering VAT in Slovenia
Errors usually start before the application: in logistics, the obligation date, or the assumption that one procedure will settle the entire model.
Obligation and date
- waiting for 60,000 EUR,
- sending the goods before the number,
- adopting the planned date as the decision date,
- OSS used for own backup.
Application and documents
- omitting DR-04 before DDV-P3,
- general description of the activity,
- lack of signed contract and proof of flow,
- inconsistent data in attachments.
Representation and implementation
- no power of attorney for eDavka,
- confusing a representative with a tax representative,
- no access to FURS correspondence,
- no process after assigning the number.
VAT registration in Slovenia 2026 – key conclusions
For ordinary non-residents, the obligation may arise from the first local transaction. The €60,000 threshold has limited application and does not replace model analysis.
Establish obligation
Check warehouse, transport, importer, customer, reverse charge, OSS and SME.
Prepare two stages
First, the tax number via DR-04, then the electronic DDV-P3 in eDavki at least 15 days before the first activity.
Start billing
Once you have made your decision, configure invoices, records, VIES, monthly DDV-O, additional reports and payments.
VAT Registration in Slovenia 2026 – Questions and Answers
Frequently asked questions about the obligation, DR-04, DDV-P3, documents, 15-day deadline, SI number and tax representative.
No. A regular non-resident may need a number from their first local transaction. The €60,000 limit applies to the domestic exemption and the SME procedure under certain conditions, not to every foreign company.
If a company does not have a Slovenian tax number, it must first submit a DR-04. The actual VAT identification application is a DDV-P3 submitted electronically via eDavki.
At least 15 days before the planned first delivery or other activity for which Slovenian VAT identification is required.
At a minimum, proof of business activity in the country of establishment and a signed contract, preliminary agreement, or other proof of planned business activity in Slovenia. FURS may request additional documents depending on the model.
There is no single official deadline for every case. The DDV-P3 must be submitted at least 15 days before the first action, and the completeness and consistency of the documents influence the course of the proceedings. The three days apply only to specific identification for procedures 42 or 63.
The VAT number has the SI prefix and eight digits. The eight-digit number alone, without the SI prefix, is the Slovenian tax number, not the full VAT number.
As a rule, this isn't solely due to registration. You can act independently or appoint a proxy for eDavka.
In principle, yes, unless a statutory exception applies, for example related to the non-EU OSS scheme, occasional international passenger transport or relevant mutual assistance in VAT.
It can, provided all company activities are covered by the buyer settlement mechanism and there are no other events requiring a number, such as own inventory, intra-Community acquisition of goods, or import. The analysis must cover the entire model.
No. You must submit the appropriate DDV-DeDDV or DDV-PRE application to eDavki and wait for a decision. Until then, the company continues to monitor the obligation to submit monthly settlements and records.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Slovenia, it is important to verify the taxpayer's status, place of taxation, date of first transaction, proper registration procedure, required documents, representation, and obligations following the issuance of an SI number.
