see also :
– VAT compliance in Slovenia
– Intrastat compliance in Slovenia
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 % Live trees, bulbs, roots and others
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 % Pumpkin seed; ground poppy seed; edible pits, seeds, kernels and other; sap and plant extracts; Including common sainfoin; salt; sepiolite, also known as meerschaum; acesulfame potassium; lecithin; saccharin and its salts; royal jelly; fertilized hatching eggs (Gallus domesticus)
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 % “
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 % Antiserums, other fractions of blood and modified immunological products used for treatment; vaccines; toxins; microbiological cultures (except yeasts); human, animal and plant viruses, antiviral drugs and bacteriophages; diagnostic reagents; intrauterine contraceptive device; disposable diapers and cloth diapers, but not sanitary towels and tampons.
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 9.50 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 % Applies to the preparation of meals
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 % Preparation of meals
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – exempted : %
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 % Construction, renovation and alteration of residential housing as part of a social policy; renovation and repairing of private households
- VAT – standard rate : 22.00 % Supply of construction and maintenance work for residential housing not provided as part of a social policy; supply and construction work on new non-residential buildings
- VAT – standard rate : 22.00 % Supply of construction and maintenance work for residential housing not provided as part of a social policy; supply and construction work on new non-residential buildings
- VAT – reduced rate : 9.50 % Supplies of new residential housing as part of a social policy
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 % Custom-made orthopaedic footwear; only temporary post-operative footwear, but not serially made footwear with custom-designed arch support used for treatment of flat feet; and stoma care products: pouches for colostomy, ileostomy and urostomy; stomahesive baseplates, skin tapes and adhesives; breast prosthesis; blood glucose test strips; insulin.
- VAT – standard rate : 22.00 % Including orthopaedic products for animals
- VAT – exempted : %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – exempted : % Social security services, provided as a public service or by other non-profit-making organisations, deemed to be charitable, disabled organisations or self-help organisations
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 % Including printed or handwritten sheet music
- VAT – margin scheme : %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – reduced rate : 9.50 %
- VAT – margin scheme : %
- VAT – standard rate : 22.00 %
- VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature
- VAT – standard rate : 22.00 %
- VAT – standard rate : 22.00 %
- VAT – reduced rate : 9.50 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom