- Slovenia will raise the VAT registration threshold to 60000 euros in 2025
- Monthly VAT ledger reports will be required
- Carbonated drinks will be taxed at the standard 22 percent rate
- Mandatory e-invoicing will be introduced in line with EU ViDA reforms
- Businesses must update systems early to comply
- VAT registration threshold increase affects small businesses and sole traders
- VAT rates in 2025: Standard 22 percent, Reduced 9.5 percent, Special reduced 5 percent, Zero 0 percent
- Carbonated and sweetened drinks will be taxed at 22 percent
- Monthly VAT returns required for turnover above 210000 euros or first year of registration
- Quarterly returns allowed for turnover below 210000 euros
- VAT-registered businesses can deduct VAT on business-related purchases
- Valid invoices are necessary to claim input VAT
- Late or incorrect VAT reporting can result in heavy fines
- Regular audits are conducted by the Tax Administration
- Businesses should consult a tax or accounting advisor to ensure compliance
Source: fiscal-requirements.com
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.
