The VAT Group starts on 01.01.2026 in Slovenia.

Starting January 1, 2026, Slovenia will introduce a voluntary VAT group system allowing closely connected taxpayers to operate under a single VAT identification number, exempting intra-group transactions from VAT. To qualify, taxpayers must meet organizational, economic, and financial connection criteria outlined in Article 5a of the ZDDV-1 and must be established in Slovenia.