Country Guide: Slovenia


Looking to expand your e-commerce business to Slovenia, then look no further, here is AVASK's guide to VAT in Slovenia:

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Country Profile: Slovenia

Slovenian E-commerce facts:

Population 2.09 million
(January 2020)
Currency: Euro (€)
Number of e-commerce users: 1.3 million
(January 2020)
Revenue in e-commerce market: £313 million
Estimated market growth: 6.5% to £404 million by 2024


Slovenian thresholds and additional summary:

Distance Selling Threshold (DST) €35,000
Intrastat Thresholds:

Dispatches:
€120,000

Arrivals:
€200,000

VAT number format: SI 12345678
VAT return period:
Monthly 
VAT return deadline last working day of the month following period end
Annual VAT filing deadline: Not required
EC sales lists reporting Monthly

VAT in Slovenia

Slovenia is a member of the European Union (EU) and draws up its tax rules according to the laws or directives issued from Brussels by the EU. The current VAT directive applies to all 27 member states of the European Union, and it governs the rules on VAT compliance, and in some part, covers the setting of VAT rates.

As an EU member state, Slovenia is obliged to implement the VAT directives, which provides guidance on VAT. Where there is a conflict, the European Union’s directive takes precedence. Slovenia is a member of the European single market economy and uses the Euro (€) as its currency. In Slovenia VAT is known as: Davek na dodano vrednost, or DDV.


VAT registration in Slovenia

Both EU and non-EU businesses may trade in Slovenia without establishing a local presence. This is known as non-resident VAT trading. There is no VAT threshold in Slovenia for the registration of non-resident traders, but you will need one to record transactions and your Slovenian customers will want proof that you have obtained one.

There are strict rules on the situations where VAT registration is permitted. Common scenarios that require Slovenian VAT registration include:

  • Importing goods into Slovenia;
  • Organising live events, conferences, etc. in Slovenia;
  • Holding goods in a warehouse in Slovenia as stock for resale;
  • Buying goods within Slovenia that are subsequently re-sold in-country;
  • Selling goods from Slovenia to other EU member states;
  • Distance-selling to private individuals in Slovenia, e.g. internet retailing or trading through an e-commerce platform.

Registering for Slovenian VAT genrrally takes two weeks once all documentation has been submitted to the tax authority, but this varies from seller to seller and will depend on the specifics of an individual company.

Slovenian VAT compliance

There are detailed rules controlling the recording and processing of Slovenian transactions for VAT purposes. This includes guidelines on:

  • Slovenian invoice requirements;
  • When to issue a Slovenian tax invoice;
  • Foreign currency reporting;
  • Credit notes and corrections;
  • Correcting entries from prior returns;
  • Which accounting records must be maintained.

VAT rates in Slovenia

VAT Rate % Rate
Standard Rate 22%
Reduced Rate 9.5%
Zero Rate 0%

Read more about International VAT and Compliance:

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