TABLE OF CONTENTS
1 GENERAL 6
2. ANNEX I – 9.5% 6
2. 1 FOOD (INCLUDING DRINKS, EXCEPT ALCOHOLIC BEVERAGES) FOR HUMANS AND ANIMALS AND PREPARATION OF MEALS – POINT 1 OF ANNEX I TO ZDDV-1 6
2.1.1 VAT rate for the supply of beeswax and hourly bases (1 October 2019) 8
2.1.2 Accounting for VAT in the performance of catering activities (1 January 2020) 9
2.1.3. Classification of goods and VAT rate for dried unhulled pumpkin seeds of the pumpkin variety Cucurbita pepo L. Cucurbita Maxima (1 January 2020)
2.1.4 Food supplements and the application of a reduced VAT rate (1 January 2020) 12
2.1.5 Does the taxable person selling goods for which both VAT rates are possible must ask the buyer for what purpose he will use the purchased goods? How about proving the purpose of use? (January 1, 2020) 14
2.1.6 Does the seller have to indicate both VAT rates in his price list for goods for which both VAT rates are possible? (January 1, 2020) 14
2.1.7 What is the VAT rate for rice flour straws? 14
(January 1, 2020) 14
2.2 WATER SUPPLY – POINT 2 OF ANNEX I TO ZDDV-1 15
2.2.1 Supply of water to a Serbian company that does not have a business unit in Slovenia, nor is it identified for VAT purposes. Serbian society uses water for a holiday home in Slovenia (1 January 2020) 15
2.3 MEDICINES AND MEDICAL DEVICES – POINTS 3 AND 4 OF ANNEX I TO ZDDV-1 15
2.3.1. Import and supply of calibrator and blood control reagents (1.1.120 2020) 18
2.3.2 VAT rate for blood bags (1.1.20020) 19
2.3.3 Classification of goods and amount of VAT for the product menstrual cup 20
(January 1, 2020) 20
Classification of goods and VAT rate for pregnancy test and
ovulation urine test (January 1, 2020) 20
2.3.5 VAT rate “kinesiological belt” (1 January 2020) 21
2.3.6. Classification of goods and VAT rate for the product Valerian tincture (1.10. 21
2019) 21
2.3.7. Classification of goods and amount of VAT for halogen generator (1 January 2020) 21
2.3.8 VAT rate for “PIERCING TIPS” (1 January 2020) 22
2.3.9 VAT rate “PLASTIC PLUG” (1 January 2020) 22
2.3.10 Classification of goods and VAT rate for wooden frames for optical glasses 22
(January 1, 2020) 22
Classification of various medical devices and VAT rate
(January 1, 2020) 23
2.3.12 What is the VAT rate for a needle-free syringe? (January 1, 2020) 24
2.3.13 Classification of mattresses in the Combined Nomenclature and VAT rate? (January 1, 2020) 24
2.3.14. Is a lower VAT rate applicable to the whole group of products covered by a given tariff code (eg blood glucose meters and, within that group, the blood sugar measuring device CN 9027 80 17)? (January 1, 2020) 27
2.3.15 What is the VAT rate for surgical stents? (January 1, 2020) 28
2.4 TRANSPORT OF PERSONS AND THEIR PERSONAL LUGGAGE – POINT 5 OF ANNEX I TO ZDDV-1 28
2.5 ENTRY FEES 7. POINT OF ANNEX I TO ZDDV-1 28
2.5.1 Application of the tax rate from tickets to view a “stand up performance” 29
(January 1, 2020) 29
2.5.2 Application of the tax rate for the “room escape” service (1 January 2020) 29
Admission to fashion magazines
2.6 COPYRIGHTS OF WRITERS AND COMPOSERS AND SERVICES OF PERFORMING ARTISTS – POINT 8 OF ANNEX I TO ZDDV-1 29
2.6.1 Calculation of VAT on royalties for audio or visual recording and photocopying (1.1.120) 30
2.6.2 Library fee and VAT return (1 January 2020) 31
2.7 IMPORTS OF ART WORKS, COLLECTIONS AND ANTIQUES REFERRED TO IN POINTS 101, 3 AND 4 OF PARAGRAPH OF ARTICLE 101 (1) ZDDV-1 – POINT 9 OF ANNEX I TO ZDDV-1 32
2.8 SUPPLY OF ARTIFICIAL ARTICLES REFERRED TO IN POINT 2 OF THE FIRST PARAGRAPH OF ARTICLE 101, ZDDV-1 – POINT 10 OF ANNEX I TO ZDDV-1 32
2.8.1 Classification of goods and VAT rate for caricature (1.1.12020) 33
2.8.2 VAT rate on jewelery (1 January 2020) 34
2.9 SUPPLY OF DWELLINGS AND CONSTRUCTION, RENOVATION AND REPAIR OF DWELLINGS – 11, 11A AND 11B POINTS OF ANNEX I TO ZDDV-1 34
2.9.1 VAT rate on the supply of a massage pool with fixed installation in a residential building (1 January 2020) 35
2.9.2 VAT rate for the service of renovation and repair of private dwellings (1 January 2020) 37
2.9.3 VAT rate on the maintenance of common areas of a multi-apartment building and the reserve fund (1 January 2020) 38
2.9.4 Subsequent sale of a garage (1 January 2020) 39
2.9.5. VAT rate for the repair of household appliances (washing machine) service (1 January 2020) 40
2.9.6 VAT rate on chimney sweeping services (1 January 2020) 40
2.9.7 What rate is used for window cleaning and cleaning of private households (1.1.120) 40
2.9.8 Cleaning of common areas of multi – apartment buildings and associated 41
functional land (1 January 2020) 41
2.9.9 Cleaning the windows of common areas of multi-apartment buildings (1 January 2020) 41
2.9.10 Cleaning the glass surfaces of buildings (eg glass facades, shop windows, passages, etc.) (1 January 2020) 41
2.10 ANIMALS FOR FATTENING, SEEDS, SEEDLINGS, FERTILIZERS, PLANT PROTECTION PRODUCTS, BIOTIC PLANT PROTECTION PRODUCTS AND SERVICES INTENDED EXCLUSIVELY FOR AGRICULTURAL USE 1 FORESTRY AND FORESTRY
2.10.1 VAT rate on services in the construction and maintenance of forest roads 43
(January 1, 2020) 43
2.10.2 How the provision of services using machinery is properly taxed
Source: gov.si
