The proposed amendments to Slovenia's Value Added Tax Act (ZDDV-1) aim to modernize and simplify the VAT system, with several key changes set to take effect on January 1, 2025. A public consultation was held until July 3, 2024.
Reminder: Slovenian 2025 VAT and Invoice Act Changes
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
2492
Content accuracy validation date:
13.12.2024
Content accuracy validation time:
11:00h
The amendments introduce the option for companies to form a VAT group, enabling multiple related entities to operate under a single VAT number. This will allow the group to submit a consolidated VAT return, potentially optimizing tax compliance and reducing administrative costs.
The threshold for entering the VAT system will be raised from €50,000 to €60,000 in annual turnover. This change aims to relieve small businesses from the burden of VAT registration and compliance if their turnover remains below this new threshold. Additionally, small taxpayers will be able to conduct business within the EU without needing VAT identification or accounting up to a total revenue of €100,000.
A significant increase in the VAT rate for sugary drinks and energy drinks is proposed, raising it from 9.5% to 22%. This measure aligns with public health initiatives aimed at reducing sugar consumption.
The amendments propose limiting the transfer of VAT surpluses and the ability to claim refunds to a period of five years from the submission of the relevant VAT return. This aims to streamline processes and reduce administrative burdens.
To enhance efficiency, taxpayers will be required to send their received and issued invoices monthly to the Financial Administration of the Republic of Slovenia (FURS). FURS will then provide pre-filled VAT returns based on this data, simplifying the filing process for businesses.
These proposed amendments reflect Slovenia's commitment to modernizing its tax system and supporting small businesses while also addressing public health concerns through increased taxation on sugary products. If approved, these changes are expected to significantly impact how businesses operate within Slovenia's VAT framework starting in 2025.
Other news from Slovenia
Slovenia updates tax exemption rules for diplomatic missions and international organizations
Public
Slovenia
Author: Vukašin Santo
Slovenia
Author: Vukašin Santo
Slovenia has updated its VAT and excise duty exemption rules for diplomatic missions, consulates, EU bodies, and international organizations, with new rules applying from January 1, 2026. The process is now more digitalized and controlled through the eDavki portal, with refunds becoming the main exemption method and direct exemptions limited to specific cases. Slovenia’s Financial Administra... Read more
Slovenia: Cash vs. Cards: ZDUPS Rules for Point-of-Sale Payments
Public
Slovenia
Author: Ema Stamenković
Slovenia
Author: Ema Stamenković
Slovenia has proposed a new law to guarantee consumers the right to choose between cash and electronic payments, while ensuring nationwide access to basic banking services and cash infrastructure. The draft also mandates acceptance of cash and at least one electronic payment method at points of sale, with limited exceptions, and is open for public consultation until 16 April 2026. The Ministry of... Read more
Slovenia: New Regulated Fuel Prices on April 8 – Diesel and Gasoline Set to Rise
Public
Slovenia
Author: Ema Stamenković
Slovenia
Author: Ema Stamenković
Local reports indicate that fuel prices are expected to increase slightly next week, with gasoline and diesel rising by a few cents per liter as part of weekly price adjustments now implemented by authorities, effective from April 8, 2026 due to a public holiday delay. Local tabloids report that the price of fuel at stations outside the highway network will be approximately 1.65 euros per liter. H... Read more
Slovenia: FURS Updates TLS Cipher Suites in Tax Cash Register Test Environment and Production Environment
Slovenia
Author: Ema Stamenković
FURS and URS will update TLS cipher suites in their respective test and production environments on specified dates. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Slovenia Reports Strong Growth in Tax Revenues for Early 2026
Public
Slovenia
Author: Vukašin Santo
Slovenia
Author: Vukašin Santo
Slovenia’s Financial Administration (FURS) reported strong revenue growth, with €2.19 billion collected in February 2026 and €4.6 billion for January–February 2026, reflecting significant year-on-year increases, although figures remain subject to adjustment. The Financial Administration of the Republic of Slovenia (FURS) reported net revenues of €2.19 billion in February 2026, marking an incr... Read more
Slovenian Tax Authority Announces Shortened Office Hours on 24 and 31 December 2025
Public
Slovenia
Author: Vukašin Santo
Slovenia
Author: Vukašin Santo
The Financial Administration of the Republic of Slovenia (FURS) will operate on reduced hours from 8:00 a.m. to 1:00 p.m. on 24 and 31 December 2025, with limited contact-centre services, while taxpayers may use the 24/7 chatbot or email sd.fu@gov.si for technical issues outside office hours. The Financial Administration of the Republic of Slovenia (FURS) has announced that its office hours and pu... Read more
Slovenia: Dedicated Digital Certificate Mandatory for Fiscal Cash Registers and Receipt Validation
Public
Slovenia
Author: Vukašin Santo
Slovenia
Author: Vukašin Santo
Slovenia requires a dedicated digital certificate to operate fiscal cash registers and validate receipts under the Tax Confirmation of Receipts Act (ZDavPR), without which taxpayers cannot report receipt data to FURS. The certificate must be obtained via eDavki before starting cash operations and forms a core part of Slovenia’s real-time digital tax compliance system. Slovenian tax authori... Read more