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 in Slovenia 2025
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
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3297
Content accuracy validation date:
01.07.2025
Content accuracy validation time:
11:26h
VAT is an indirect tax levied on most goods and services in Slovenia. It represents an important source of the state budget, so it is crucial for entrepreneurs and individuals engaged in economic activity to understand the rules, rates, and obligations related to its calculation.
New VAT registration threshold:
- Starting in 2025, businesses in Slovenia must register for VAT when their annual taxable turnover hits €60,000, up from €50,000.
- This mainly impacts small businesses and sole traders (s.p.),
- Once registered, businesses receive a VAT number and must include it on all invoices.
VAT rates in Slovenia (2025):
- Standard rate: 22%,
- Reduced rate: 9.5% (e.g., food, medicine),
- Special reduced rate: 5% (e.g., books, newspapers),
- Zero rate: 0% (e.g., exports, international transport),
- New in 2025: Carbonated and sweetened drinks now fall under the 22% standard rate, not the reduced 9.5%.
VAT reporting frequency:
- Monthly returns: Required if annual turnover is above €210,000 for intra-EU transactions or during the first year of VAT registration.
- Quarterly returns: Allowed if turnover is below €210,000.
- From 2025, businesses must also submit monthly VAT ledger reports listing all issued and received invoices.
VAT-registered businesses can deduct VAT on business-related purchases (goods or services). To claim input VAT, they must hold valid invoices that meet legal requirements.
Slovenia is also preparing to introduce mandatory e-invoicing after 2025, in line with the EU's ViDA reforms. Businesses are encouraged to update their accounting systems early.
Late or incorrect VAT reporting can lead to heavy fines. Regular audits are carried out by the Tax Administration. It’s recommended that businesses work with a tax or accounting advisor to stay compliant.
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