On 23 August 2022, the National Assembly of the Republic of Slovenia adopted the Act Determining the Intervention Measure in the Area of VAT for Mitigating Rising Energy Prices.
With effect from 1 September 2022 to 31 May 2023 inclusive, VAT will be charged and paid at a lower rate of 9.5 % for the following supplies:
- electricity from rate code 2716 00 00
- natural gas from rate codes 2711 11 00, 2711 21 00 and 2711 29 00
- remote heating, included in the code of the standard classification of activities D/35.30
- firewood from rate code 4401
Source Leitner & Leitner
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