VATupdate

SLOVENIA

Slovenia

Slovenia is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code SL
EU Member State Yes
Local name Davek na dodano vrednost (DDV)
VAT number format SI 12345678
VAT Rates  
Standard VAT Rate 22%
Reduced VAT Rate 9%
Special Reduced VAT Rate

5%

VAT Compliance  
Standard VAT Return filing period Monthly or (calendar) quarter
Standard VAT Return filing deadline Last working day of the month following the filing period

VAT Representation required for non-resident
businesses?

Yes, mandatory for non-EU businesses
Record retention period 10 years (20 years if relating to immovable property)
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting n.a. *
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Yes, domestic supplies of goods by non-resident
businesses to VAT registered B2B customers
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies of
specific goods (e.g. scrap, waste materials),
supply of CO2-certificates
Postponed Accounting on Import Yes, under conditions
VAT Grouping possible? No
VAT Refunds for non-EU businesses? Canada, Iceland, IsraelJjapan, Liechtenstein,
Macedonia, Norway, Russia, Switzerland, Turkey,
Serbia, Montenegro, Taiwan, United Kingdom
Remarks  
Link to VAT Law HERE
Remarks * There are real-time reporting requirements
for 'cash transactions'

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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