This guide provides an overview of VAT in Slovenia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Slovenia.
Slovenia briefly abolished VAT in the early 2000s, but reintroduced it to align with EU rules.
Foreign businesses that incur VAT on eligible expenses in Slovenia may be able to reclaim it.
Doing business in Slovenia? You’ll need to play by the rules of the Value Added Tax Act (ZDDV-1).
Businesses below the threshold do not need to register, but they can choose to register voluntarily.
Slovenia applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
VAT on the following expenses would be claimable in a Slovenia VAT refund: Taxi and public transport fares, Admission to fairs and exhibitions and other general business expenses (e.g., professional fees).
A Slovenia VAT refund application will usually be completed within a few months, but the period may be extended where the Slovenia VAT Authority requests additional information from the claimant. The claimant or its appointed agent can contact the Slovenia VAT Authority to inquire on the status of the Slovenia VAT refund application.
Original receipts and invoices are not required for Slovenia VAT refunds under the 8th Directive, and photocopies may be submitted. Original invoices are however required for Slovenia VAT refunds under the 13th Directive.
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