Ce guide fournit un aperçu de la TVA en Slovénie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Slovénie.
La Slovénie a brièvement supprimé la TVA au début des années 2000, mais l'a réintroduite afin de se conformer aux règles de l'UE.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Slovénie peuvent éventuellement la récupérer.
Vous faites des affaires en Slovénie ? Vous devrez respecter les règles de la loi sur la taxe sur la valeur ajoutée (ZDDV-1).
Les entreprises qui se situent en dessous du seuil ne sont pas tenues de s'enregistrer, mais elles peuvent choisir de le faire volontairement.
La Slovénie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
La TVA sur les dépenses suivantes serait remboursable dans le cadre d'un remboursement de TVA en Slovénie : frais de taxi et de transport public, entrée à des salons et expositions et autres dépenses professionnelles générales (par exemple, honoraires professionnels).
Une demande de remboursement de la TVA slovène est généralement traitée en quelques mois, mais ce délai peut être prolongé si l'administration fiscale slovène demande des informations supplémentaires au demandeur. Le demandeur ou son mandataire peut contacter l'administration fiscale slovène pour s'informer de l'état d'avancement de la demande de remboursement de la TVA slovène.
Les reçus et factures originaux ne sont pas requis pour les remboursements de TVA en Slovénie en vertu de la 8e directive, et des photocopies peuvent être soumises. Les factures originales sont toutefois requises pour les remboursements de TVA en Slovénie en vertu de la 13e directive.
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
Is There VAT on Software and SaaS Subscriptions? What Buyers Need to Know Most finance teams have faced the same issue: an invoice lands for a new SaaS (Software as a Service) tool, and it is not obvious whether VAT should be charged on it, who is responsible for it, or whether it can be […]
Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
