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:
913
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
VAT in Slovenia 2025
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
From 2025, Slovenia will raise the VAT registration threshold to €60,000 and require monthly VAT ledger reports, with carbonated drinks now taxed at the standard 22% rate. The country is also preparing for mandatory e-invoicing in line with EU ViDA reforms, making early system updates essential for businesses. VAT is an indirect tax levied on most goods and services in Slovenia. It represents... Read more
New Changes to Slovenian VAT-O (DDV-O) Form
Slovenia
Author: Ivana Picajkić
Slovenia has updated its VAT-O (DDV-O) form as of May 29, 2025, adding three optional fields to improve communication and streamline the pre-filled return process. The new fields include an ID of Records for use when FURS pre-fills the return, and a contact section for the preparer’s name and phone number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Slovenia: What Is the Difference Between the Tax Number and the VAT Identification Number?
Slovenia
Author: Ivana Picajkić
In Slovenia, the tax number is a universal identifier assigned by the Financial Administration (FURS) to all taxpayers, including individuals, businesses, and foreign entities. It differs from the VAT identification number (VAT ID), which is only required for those registered for VAT and includes the “SI” prefix before the same digits as the tax number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Law Requires Businesses to Use Slovenian Language Online When Targeting Slovenian Consumers
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
As of April 2024, businesses operating in or targeting consumers in Slovenia must provide all essential online content—such as websites, product descriptions, contracts, and policies—in the Slovenian language, under the amended Public Use of the Slovenian Language Act. Non-compliance can lead to significant fines, and even businesses focused abroad must comply if they use Slovenian language or tar... Read more
Slovenia: New Feature on Edavki Portal to Support the Mandatory VAT Record Reporting
Slovenia
Author: Ivana Picajkić
Starting July 1, 2025, Slovenian businesses must submit detailed records of VAT charged and deducted through the eDavki tax portal. To support this, a new eDavki feature will allow businesses to upload VAT data in a ZIP file format based on official specifications. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login