see also :
– INTRASTAT in Slovenia
– VAT rates in Slovenia

GENERIC INFORMATION

Slovenia is a European Union Member State

Main source :
http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3662/1426514522&taxType=VAT

VAT local name :
Davek na dodano vrednost
(DDV)

VAT number format in Slovenia :
SI12345678

Date of introduction of VAT in Slovenia :
1 July 1999

Local transposition of EU Directive :
Value Added Tax Act – Zakon o davku na dodano vrednost – ZDDV (Official Gazette of the Republic of Slovenia No.: 13/11-UPB3, 18/11, 78/11, 38/12, 40/12-ZUJF, 83/12, 46/13-ZIPRS1314-A, 101/13-ZIPRS1415)

National legislation

Acts

• Value added tax act 

Rules

• Rules on the implementation of the Value Added Tax Act 
• Rules on the terms and methods of tax exemptions for diplomatic missions, consular posts and international organisations in compliance with international agreements binding on the Republic of Slovenia 
• Rules on the content, format, method of drawing-up and time periods for presentation of readout of data from electronicaly quided business books and records of taxable person 
• Rules on the conditions and methods of exemption under article 51 

Competent authority :
Ministry of Finance
(Tax Administration)
(http://www.fu.gov.si/)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :

BUSINESSES
Natural persons with an activity

• Submission of VAT return form
• Recapitulation statement
• Submission of authorisation for tax representative in procedure 42
• Issuance of VAT and/or excise duty exemption certificate
• VAT refund to taxable persons established in a non-EU Member State
• Issue of VAT identification number – foreign
• Submission of a statement under paragraph of article 137b of the ZDDV-1
• Submission of a special VAT return form for the special regulation for performing services

BUSINESSES
Legal entities

• Submission of VAT return form
• Recapitulation statement
• Submission of authorisation for tax representative in procedure 42
• Issuance of VAT and/or excise duty exemption certificate
• VAT refund to taxable persons established in a non-EU Member State
• Issue of VAT identification number – foreign
• Submission of a statement under paragraph of article 137b of the ZDDV-1
• Submission of a special VAT return form for the special regulation for performing services

HOW VAT IS APPLIED IN Slovenia

VAT rates :

• standard : 22%
• intermediate  :  –
• reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
  9.5%
• Application of Article 37 and 109 to 122 of the VAT Directive :
  exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Slovenia :
See our section on VAT rates in Slovenia

INTRASTAT and EUROPEAN SALES LIST IN Slovenia

Form and submission of ECSL in Slovenia :
RP-O (25th of following month)
Form and submission of Intrastat in Slovenia :
Online form (15th of following month)

VAT COMPLIANCE IN Slovenia

Form name(s) : DDV – O (see eDavki – electronic tax management system)

Monthly VAT returns :

Conditions to submit monthly returns in Slovenia :
Default
Due date of monthly returns in Slovenia :
20th to last working day of following month
When to pay VAT under monthly return scheme in Slovenia :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Slovenia :
Option if turnover below 210 000 EUR, for established businesses
Due date of quarterly returns in Slovenia :
20th to last working day of following month
When to pay VAT under quarterly return scheme in Slovenia :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)