- Slovenia’s standard VAT (DDV) rate is 22% and applies by default to goods and services.
- A 9.5% reduced rate applies to essential items and services, including basic foodstuffs (excluding alcoholic and sugar-added drinks), tap water, pharmaceuticals, medical and orthopedic devices, passenger transport, catering/restaurant services, social housing construction and repairs, public hygiene, and minor repair services.
- A 5% special reduced rate applies only to physical and electronic books, newspapers, and periodicals (excluding interactive learning or advertising materials).
- The 5% rate also covers standardized firefighting vehicles, tools, and protective equipment supplied to authorized fire services.
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.
