Fiscal subject related
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.
Other news from Slovenia
Reminder: New VAT Reporting Rules in Slovenia Starting July 2025

Starting July 2025, all VAT-registered businesses in Slovenia must electronically submit records of VAT charged and deducted to FURS, with deadlines aligned to their VAT return periods. Small businesses can use tools like MiniBlagajna for easier compliance, and early submission enables FURS to prepare draft VAT returns automatically. From 1 July 2025, all VAT-registered businesses in Slovenia must... Read more
New Changes to Slovenian VAT-O (DDV-O) Form

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
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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
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