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 updates tax exemption rules for diplomatic missions and international organizations
Public
Slovenia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
45
Content accuracy validation date:
21.05.2026
Content accuracy validation time:
09:12h
Slovenia’s Financial Administration has published an updated detailed description of the conditions and procedures for tax exemptions for diplomatic missions, consulates, EU bodies and international organizations. The third issue of the document was released in May 2026 and explains the new rules that entered into force on January 1, 2026.
The new rules change the way entitled persons claim exemptions from VAT and excise duties. As a general rule, exemptions are now claimed through a refund of tax already paid, while direct exemption is limited to specific cases, such as the purchase or financial leasing of vehicles, certain real estate-related transactions, high-value investments connected to real estate, contractual/subscription connections, fuel, and import of goods upon relocation.
A major change is the digitalization of the exemption process. Requests for a basic certificate, direct exemption certificate and refund of paid tax must be submitted electronically through the eDavki portal. Decisions and documents from the tax authority are also served electronically through eDavki.
The document also clarifies that entitled persons must first be registered with the Ministry of Foreign and European Affairs, obtain a Slovenian tax number, arrange access to eDavki, and have a bank account reported to FURS in order to claim exemptions or refunds.
The updated guidance further explains value and quantity limits for exemptions, including rules for personal and official use, fuel limits, alcohol and tobacco limits, vehicle exemptions, purchases in other EU Member States, and the prohibition of disposal of exempted goods within a defined period. It also includes a new FAQ section with practical clarifications on direct exemptions, fuel, subscription connections, parking space rental, foreign suppliers, and purchases in other EU Member States.
Practical impact
For eligible diplomatic and international organizations, the key practical impact is that Slovenia is moving to a more controlled and digitalized exemption process. Direct exemption is now narrower, refund procedures are more important, and all applications must be handled through eDavki. Suppliers must also ensure that invoices issued under direct exemption correctly refer to the relevant exemption certificate and that required reporting obligations are fulfilled.
Other news from Slovenia
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