VAT RATES -Slovenia |

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 %

AGRICULTURE, FORESTRY AND FISHING

MANUFACTURING

MANUFACTURING : Manufacture of food products