VATupdate

VAT rates in Slovenia

Quick overview

Standard Rate Other Rates
22% 9,5% and 5%

The local name for VAT in Slovenia is Davek na dodano vrednost (DDV).

Recent changes

  • VAT on women’s sanitary products lowered from 22% to 9.5% as of May 3, 2021 ,see here

  • Slovenia published guidance about the VAT treatment for online concert tickets as well as a general guide about VAT rates in Slovenia.
  • For more information about (recent) rate change developments in Slovenia, please click here.

Standard rate: 22%

This is in place since 1 July 2013.  Before that, the standard rate was 20%. This rate applies for all transactions that take place in Slovenia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Slovenia applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as intra-Community and international transport, intra-Community supplies of goods, exports of goods (and related services) to non-EU countries, and services to goods and goods under customs control.

Reduced rate 1: 9,5%

Examples of transactions subject to this rate are:

  • Pumpkin seed; ground poppy seed; edible pits, seeds, kernels and other; sap and plant extracts; Including common sainfoin; salt; sepiolite, also known as meerschaum; acesulfame potassium; lecithin; saccharin and its salts; royal jelly; fertilized hatching eggs (Gallus domesticus)
  • Water supplies
  • Antiserums, other fractions of blood and modified immunological products used for treatment; vaccines; toxins; microbiological cultures (except yeasts); human, animal and plant viruses, antiviral drugs and bacteriophages; diagnostic reagents; intrauterine contraceptive device; disposable diapers and cloth diapers, but not sanitary towels and tampons.
  • Custom-made orthopaedic footwear; only temporary post-operative footwear, but not serially made footwear with custom-designed arch support used for treatment of flat feet; and stoma care products: pouches for colostomy, ileostomy and urostomy; stomahesive baseplates, skin tapes and adhesives; breast prosthesis; blood glucose test strips; insulin.Custom-made orthopaedic footwear; only temporary post-operative footwear, but not serially made footwear with custom-designed arch support used for treatment of flat feet; and stoma care products: pouches for colostomy, ileostomy and urostomy; stomahesive baseplates, skin tapes and adhesives; breast prosthesis; blood glucose test strips; insulin.
  • Transport of passengers
  • E-publications devoted to advertising or consisting of supply of music, films, and games, etc.
  • Certain books on other physical means of support
  • Admission to cultural services (shows, cinema, theatre)
  • Admission to amusement parks
  • Writers, composers, etc.
  • Social housing
  • Renovation and repairing of private dwellings
  • Window cleaning and cleaning in private households
  • Hotel accommodation
  • Preparation of meals
  • Admission to sporting events
  • Use of sporting facilities
  • Supplies by undertakers and cremation services
  • Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC
  • Minor repairing (including mending and alteration) of bicycles, shoes and leather goods, and clothing and household linen
  • Domestic care services

Reduced rate 2: 5%

Examples of transactions subject to this rate are:

  • Books, including e-books as well as printed or handwritten sheet music
  • Certain books on other physical means of support

For a description of how the VAT rates are structured in the European Union, please see here.  The European Commission has also made an EU VAT rate database available where you can find the applicable VAT rate by entering the CN/CPA code of the goods respectively services (you can find more information here).

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on May 3, 2021.

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