VAT RATES -Slovenia

see also :
– VAT compliance in Slovenia
– Intrastat compliance in Slovenia

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – reduced rate : 9.50 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – reduced rate : 9.50 %
Agricultural inputs
• VAT – reduced rate : 9.50 %
Cut flowers and plants for decorative use
• VAT – reduced rate : 9.50 % Live trees, bulbs, roots and others

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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)
Cut flowers and plants for food production
• VAT – reduced rate : 9.50 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 22.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 22.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 22.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – reduced rate : 9.50 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – reduced rate : 9.50 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – reduced rate : 9.50 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 22.00 %
Footwear – Children
• VAT – standard rate : 22.00 %
Footwear – Adult
• VAT – standard rate : 22.00 %
Furs
• VAT – standard rate : 22.00 %
children nappies
• VAT – standard rate : 22.00 %
“
clothing – Adults ”
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 22.00 %
Petroleum products – Heating oil
• VAT – standard rate : 22.00 %
Petroleum products – LPG
• VAT – standard rate : 22.00 %
Petroleum products – Lubricants
• VAT – standard rate : 22.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 22.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 22.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 22.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 22.00 %
Energy products – Electricity
• VAT – standard rate : 22.00 %
Energy products – Firewood
• VAT – standard rate : 22.00 %
Energy products – Natural gas
• VAT – standard rate : 22.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 22.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 9.50 %
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)
• VAT – reduced rate : 9.50 %
Treatment of waste and waste water
• VAT – reduced rate : 9.50 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 22.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 9.50 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 9.50 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 9.50 %
Domestic transport of passengers – by road
• VAT – reduced rate : 9.50 %
Domestic transport of passengers – by sea
• VAT – reduced rate : 9.50 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – exempted : %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – reduced rate : 9.50 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 22.00 %
Bars and cafés
• VAT – standard rate : 22.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 22.00 %
• VAT – reduced rate : 9.50 % Applies to the preparation of meals
Take Away
• VAT – standard rate : 22.00 %
• VAT – reduced rate : 9.50 % Preparation of meals
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 9.50 %
Bars and cafés – night clubs
• VAT – standard rate : 22.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 22.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 22.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – reduced rate : 9.50 %
Periodicals (as listed in annex III)
• VAT – reduced rate : 9.50 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 22.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
Arrangements for the taxation of gold – Iingots and bars
• VAT – standard rate : 22.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 22.00 %
Construction work on new buildings
• 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
Supplies of new 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 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – reduced rate : 9.50 %

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)
• VAT – reduced rate : 9.50 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – reduced rate : 9.50 %
Medical equipment for disabled persons (as listed in annex III)
• 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
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)
• VAT – exempted : %
Social housing (as listed in annex III)
• VAT – reduced rate : 9.50 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – reduced rate : 9.50 %
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)
• 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
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – reduced rate : 9.50 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 9.50 %
E-books
• VAT – standard rate : 22.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 9.50 %
Jewels
• VAT – standard rate : 22.00 %
Books on other physical means of support (as listed in annex III)
• VAT – reduced rate : 9.50 %
Books (as listed in annex III)
• VAT – reduced rate : 9.50 % Including printed or handwritten sheet music
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 22.00 %
Admission to amusement parks (as listed in annex III)
• VAT – reduced rate : 9.50 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 22.00 %
Writers, composers etc. (as listed in annex III)
• VAT – reduced rate : 9.50 %
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – reduced rate : 9.50 %
Admission to sporting events (as listed in annex III)
• VAT – reduced rate : 9.50 %
Use of sporting facilities (as listed in annex III)
• VAT – reduced rate : 9.50 %
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 22.00 %
TV licence (as listed in annex III)
• VAT – exempted : % Public radio and TV broadcasting, excluding those of a commercial nature
• VAT – standard rate : 22.00 %

OTHER SERVICE ACTIVITIES

Services supplied by lawyers
• VAT – standard rate : 22.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – reduced rate : 9.50 %

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