- The VAT system in Slovenia was introduced on July 1, 1999.
- A new VAT Act, ZDDV-1, has been in effect since January 1, 2007.
- The Act is frequently amended due to changes in the EU Council Directive 2006/112/EC.
- EU Council regulations on VAT apply directly and are not incorporated into Slovenian law.
- EU Court of Justice rulings are important for interpreting VAT legislation.
- VAT is a consumption tax applied at all stages of trade from producer to consumer.
- Taxable persons generally calculate and pay VAT on each supply of goods or services.
- Some transactions are exempt from VAT.
- The standard VAT rate in Slovenia is 22 percent.
- A reduced rate of 9.5 percent applies to certain goods and services.
- The list of goods and services with a reduced rate is in Annex I to ZDDV-1.
- Taxable persons must pay VAT to the state budget account SI56011008881000030 with reference SI19 DŠ-62006.
Source: fu.gov.si
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
