Slovenia VAT profile
Select Country
Slovenia VAT Profile
| Standard VAT Rate | 22% |
| Reduced VAT Rate | 5%, 9.5% |
| EU VAT Number | SI99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 60,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: This is a standard filling frequency Filing and Payment Deadline - Last day of the month following reporting period 20th of the month following the reporting period if taxable person is required to file EC Sales list as well |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 300,000 Dispatches: EUR 280,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard fling frequency Filing Deadline - 20th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Communication of Data (COD) - VAT ledger COD is mandatory for all businesses registered in Slovenia to report details of all invoices issued / received during the month. Filing Frequency - Monthly Filing Deadline Last day of the month following the reporting period (20th of the month following the reporting period if taxable person is required to file EC Sales list as well) |
Latest VAT News Slovenia
Latest tax technology news and blog posts
January 9, 2026
Starting from 1st January 2026, Slovenia has officially raised its Intrastat exemption thresholds for both the arrival and dispatch of goods within the European Union. These adjustments aim to […]
November 25, 2025
As part of the country’s move toward full digitalization and alignment with the EU’s VAT in the Digital Age (ViDA) initiative, Slovenia is planning introduction of the […]