Slovenia VAT Return Preparation Skill

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Skill Metadata

Field	Value
Jurisdiction	Slovenia
Jurisdiction Code	SI
Primary Legislation	Zakon o davku na dodano vrednost (ZDDV-1, VAT Act, Official Gazette RS 13/11 as amended through 2025)
Supporting Legislation	Pravilnik o izvajanju ZDDV-1 (Implementing Regulation); EU VAT Directive 2006/112/EC; Act on Tax Procedure (ZDavP-2)
Tax Authority	Financna uprava Republike Slovenije (FURS -- Financial Administration of the Republic of Slovenia)
Filing Portal	https://edavki.durs.si (eDavki)
Contributor	Auto-generated draft -- requires validation
Validated By	Deep research verification, April 2026
Validation Date	2026-04-10
Skill Version	1.0
Status	validated
Confidence Coverage	Tier 1: box assignment, reverse charge, deductibility blocks, derived calculations. Tier 2: partial exemption pro-rata, real estate options, vehicle use, flat-rate agriculture. Tier 3: complex group structures, non-standard supplies, financial services.

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Confidence Tier Definitions

Every rule in this skill is tagged with a confidence tier:

• [T1] Tier 1 -- Deterministic. Apply exactly as written. No reviewer judgement required.
• [T2] Tier 2 -- Reviewer Judgement Required. Flag the issue and present options. A qualified davcni svetovalec must confirm before filing.
• [T3] Tier 3 -- Out of Scope / Escalate. Skill does not cover this. Do not guess. Escalate to qualified adviser.

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Step 0: Client Onboarding Questions

Before classifying ANY transaction, you MUST know these facts about the client. Ask if not already known:

1. Entity name and DDV ID [T1] -- SI + 8 digits (for VIES)
2. VAT registration status [T1] -- Standard registered, flat-rate scheme (agriculture, Sec. 45), or exempt (small business under EUR 60,000)
3. Filing frequency [T1] -- Monthly (turnover > EUR 210,000) or quarterly (turnover <= EUR 210,000)
4. Industry/sector [T2] -- impacts deductibility (construction, transport, agriculture, tourism)
5. Does the business make exempt supplies? [T2] -- If yes, partial attribution required (sorazmerni delež); reviewer must confirm
6. Does the business trade goods for resale? [T1] -- impacts classification
7. Excess credit brought forward [T1] -- from prior period (presežek DDV)
8. Deductible proportion (%) [T2] -- if partial exemption applies
9. New reporting obligations (from July 2025) [T1] -- Record of Charged DDV and Record of DDV Deduction submitted with DDV-O

If any of items 1-3 are unknown, STOP. Do not classify any transactions until confirmed.

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Step 1: Transaction Classification Rules

1a. Determine Transaction Type [T1]

• Sale (obračunani DDV -- output DDV) or Purchase (odbitni DDV -- input DDV / deductible DDV)
• Salaries, social contributions (ZPIZ, ZZZS), income tax, loan repayments, dividends, bank charges = OUT OF SCOPE
• Legislation: ZDDV-1 Art. 3-5 (taxable transactions), Art. 6 (supply of goods), Art. 14 (supply of services)

1b. Determine Counterparty Location [T1]

• Slovenia (domestic): supplier/customer country is SI
• EU: AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, ES, SE
• Non-EU: everything else
• Note: UK is Non-EU post-Brexit. Serbia, Bosnia-Herzegovina, North Macedonia are Non-EU.

1c. Determine VAT Rate [T1]

Rate	Category	Legislation
22%	Standard rate -- most goods and services	ZDDV-1 Art. 41(1)
9.5%	Reduced rate -- foodstuffs (Annex I), water supply, medicines, medical equipment, books, newspapers, accommodation, cultural/sporting events, renovation of private dwellings (conditions), funeral services, passenger transport, agricultural inputs	ZDDV-1 Art. 41(2), Annex I
5%	Super-reduced rate -- books (printed and electronic), newspapers	ZDDV-1 Art. 41(3), Annex Ia
0%	Zero-rated -- intra-EU supplies of goods (Art. 46), exports outside EU (Art. 52)	ZDDV-1 Art. 46-53
Exempt with credit	International transport, supplies connected to international trade	ZDDV-1 Art. 52-57
Exempt without credit	Financial services (Art. 44), insurance (Art. 43), healthcare (Art. 42(1)(a)), education (Art. 42(1)(b)), postal services, gambling, residential rental (Art. 44(2)), land except building plots, transfer of going concern	ZDDV-1 Art. 42-44

1d. Determine Expense Category [T1]

• Capital goods: tangible assets used for business, subject to adjustment on change of use
• Immovable property: 20-year adjustment period (ZDDV-1 Art. 69)
• Movable capital goods: 5-year adjustment period (ZDDV-1 Art. 68)
• Resale: goods bought to resell
• Overhead/services: everything else
• Legislation: ZDDV-1 Art. 68-69 (adjustment of deduction for capital goods)

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Step 2: VAT Return Form Structure (DDV-O) [T1]

Legislation: ZDDV-1 Art. 88-89; Implementing Regulation.

Section A -- Output DDV (Obracunani DDV)

Field	Description	Rate	Notes
11	Domestic supplies at 22% -- taxable base	22%	Standard-rated sales
12	DDV on field 11	22%	Calculated
13	Domestic supplies at 9.5% -- taxable base	9.5%	Reduced-rated sales
14	DDV on field 13	9.5%	Calculated
14a	Domestic supplies at 5% -- taxable base	5%	Super-reduced sales
14b	DDV on field 14a	5%	Calculated
15	Intra-Community acquisitions of goods -- taxable base	Self-assessed	Reverse charge
16	DDV on field 15	Self-assessed	At applicable SI rate
17	Services received from EU (reverse charge) -- taxable base	Self-assessed	B2B services from EU
18	DDV on field 17	Self-assessed	At applicable SI rate
19	Imports -- taxable base	Self-assessed	From customs / self-assessment
20	DDV on field 19	Self-assessed	At applicable rate
21	Other taxable transactions (domestic reverse charge, non-EU services) -- base	Self-assessed	Construction, waste, emissions, non-EU
22	DDV on field 21	Self-assessed	At applicable rate
23	Total output DDV	Sum	12 + 14 + 14b + 16 + 18 + 20 + 22
24	Exempt supplies with right of deduction (intra-EU supplies, exports)	--	Zero-rated output
25	Exempt supplies without right of deduction (financial, insurance, healthcare)	--	No DDV charged

Section B -- Input DDV (Odbitni DDV)

Field	Description	Notes
31	Input DDV on domestic purchases	All domestic input at all rates
32	Input DDV on intra-Community acquisitions	Mirrors Field 16 (if deductible)
33	Input DDV on services from EU	Mirrors Field 18
34	Input DDV on imports	Mirrors Field 20
35	Input DDV on other (domestic reverse charge, non-EU services)	Mirrors Field 22
36	Flat-rate compensation (agriculture, Sec. 45)	For purchases from flat-rate farmers
37	Adjustment of input DDV	Corrections, capital goods, pro-rata
38	Total input DDV (deductible)	Sum: 31 + 32 + 33 + 34 + 35 + 36 + 37

Section C -- DDV Liability

Field	Description	Notes
41	DDV to pay (Field 23 - Field 38, if positive)	Pay to FURS
42	DDV excess / refund claim (Field 38 - Field 23, if positive)	Request refund or carry forward
51	DDV liability (including any corrections/interest)	Final amount due

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Step 3: Transaction Classification Matrix [T1]

Purchases -- Domestic (Slovenian Supplier)

VAT Rate	Category	Input Field	Notes
22%	Overhead/services	Field 31	Standard domestic
9.5%	Overhead/services	Field 31	Food, accommodation, books
5%	Overhead/services	Field 31	Basic foodstuffs
0%	Any	--	No DDV to claim
Any	Capital goods	Field 31	Track for 5/20-year adjustment
Any	Blocked category (vehicle, yacht, entertainment)	--	No deduction

Purchases -- EU Supplier (Reverse Charge)

Type	Output Field	Input Field	Notes
Physical goods	Field 15/16	Field 32	Intra-EU acquisition
Services (B2B)	Field 17/18	Field 33	EU service RC
Out-of-scope (wages etc.)	--	--	NEVER reverse charge
Local consumption (hotel, restaurant abroad)	--	--	Foreign VAT at source

Purchases -- Non-EU Supplier

Type	Output Field	Input Field	Notes
Services (B2B)	Field 21/22	Field 35	Non-EU service import
Physical goods (customs)	Field 19/20	Field 34	Import via customs
Out-of-scope	--	--	NEVER reverse charge

Sales -- Domestic

Rate	Field	Notes
22%	Field 11/12	Standard-rated
9.5%	Field 13/14	Reduced-rated
5%	Field 14a/14b	Super-reduced
Exempt with credit	Field 24	IC supply, exports
Exempt without credit	Field 25	Financial, insurance, healthcare

Sales -- EU / Non-EU

Location	Type	Field	Notes
EU B2B goods	Intra-EU supply	Field 24	Zero-rated, EC Sales List
EU B2B services	Place of supply in customer MS	Included in Field 24	VIES
Non-EU	Export	Field 24	Zero-rated, customs docs

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Step 4: Reverse Charge Mechanics [T1]

Legislation: ZDDV-1 Art. 76-76c (reverse charge); Art. 25 (place of supply for services).

Intra-EU Acquisitions of Goods (Art. 11)

1. Report taxable base in Field 15 and self-assessed output DDV in Field 16
2. Claim input DDV in Field 32
3. Net effect: zero for fully taxable businesses
4. Report on EC Sales List (RP-O form)

EU Services Received -- B2B (Art. 25(1))

1. Report in Field 17 (base) / Field 18 (output DDV)
2. Claim in Field 33
3. Net effect: zero

Non-EU Services Received

1. Report in Field 21 (base) / Field 22 (output DDV)
2. Claim in Field 35
3. Net effect: zero

Domestic Reverse Charge [T1]

Legislation: ZDDV-1 Art. 76(1)(c)-(f), Art. 76a-76c.

Supply Type	Legislation	Notes
Construction services related to immovable property	Art. 76a(1)	All construction, renovation, maintenance
Supply of waste and scrap	Art. 76a(3), Annex III-a	Metals, paper, glass, plastic
CO2 emission allowances	Art. 76a(4)	Greenhouse gas permits
Supply of immovable property where seller opts to tax	Art. 76a(2)	Option to tax after exempt period
Supply of gold material (raw/semi-finished)	Art. 76a(5)	Raw gold

Domestic reverse charge procedure:

1. Report in Field 21 (base) / Field 22 (output DDV)
2. Claim in Field 35 (input DDV)
3. Net effect: zero

Exceptions to Reverse Charge [T1]

• Out-of-scope categories: NEVER reverse charge
• Local consumption abroad: NOT reverse charge; foreign VAT paid at source
• EU supplier charged local VAT > 0%: NOT reverse charge
• Construction services where one party is not DDV-registered: normal DDV applies

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Step 5: Deductibility Check

Blocked Categories [T1]

Legislation: ZDDV-1 Art. 66 (restrictions on input tax deduction).

Category	DDV Recovery	Legislation	Notes
Passenger cars and motorcycles	0%	Art. 66(1)(1)	Unless for: passenger transport, goods transport, leasing/rental as business, driving schools, combined public transport vehicles, vehicles exclusively for transporting deceased
Fuel, lubricants, spare parts for blocked vehicles	0%	Art. 66(1)(1)	Follows vehicle restriction
Yachts and boats for sport/recreation	0%	Art. 66(1)(2)	Unless: transport, leasing/rental, resale
Aircraft	0%	Art. 66(1)(3)	Unless: transport, leasing/rental, resale
Entertainment and representation	0%	Art. 66(1)(4)	Fully blocked [T2 -- some case law suggests partial deduction in specific sectors; confirm with reviewer]
Personal use items	0%	Art. 63(1)	No deduction for private use
Supplies for exempt-without-credit activities	0%	Art. 63(1)	Financial, insurance, education inputs

Vehicle Exceptions (Art. 66(1)(1)) [T1]

Exception	Deduction	Notes
Taxi services	100%	Vehicle used for licensed taxi
Driving school	100%	Vehicle used for driving instruction
Car rental as business	100%	Vehicles in rental fleet
Delivery / goods transport	100%	Vehicle used for goods delivery
Public transport combined vehicles	100%	Combined passenger/goods
Hearse / transport of deceased	100%	Funeral vehicles
N1 category vans / trucks	100%	Commercial vehicles (not blocked)

Registration-Based Recovery [T1]

Registration Type	Input DDV Recovery	Legislation
Standard registered	Full recovery (subject to blocks)	Art. 63-66
Small business (under EUR 60,000)	NO recovery	Art. 94
Flat-rate agriculture (Sec. 45)	No standard input DDV; compensated via flat-rate mechanism	Art. 45

Partial Exemption [T2]

Legislation: ZDDV-1 Art. 65.

If business makes both taxable and exempt supplies:

Recovery % = (Taxable Supplies + Zero-Rated Supplies) / Total Supplies * 100

Rule	Detail	Legislation
Rounding	Round to nearest whole percent	Art. 65(5)
De minimis	If >= 95%, treated as 100%	Art. 65(6)
Provisional	Use prior year proportion during year	Art. 65(7)
Annual adjustment	True-up at year-end in last period	Art. 65(8)
Excluded	Incidental financial/property transactions	Art. 65(4)

Flag for reviewer: proportion must be confirmed. Annual adjustment required.

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Step 6: New Reporting Obligations (from July 2025) [T1]

Legislation: ZDDV-1 Art. 88a-88b (as amended 2025).

From 1 July 2025, taxable persons must submit two additional records alongside the DDV-O form:

Record	Description	Deadline
Record of Charged DDV (Evidenca obracunanega DDV)	Detailed list of all output DDV transactions	Same as DDV-O
Record of DDV Deduction (Evidenca odbitka DDV)	Detailed list of all input DDV deductions claimed	Same as DDV-O

Key Requirements

• Electronic format submitted via eDavki
• Must reconcile with DDV-O totals
• Individual invoice-level detail required
• Replaces the previous summary-only approach
• Penalties for non-compliance: EUR 400 - EUR 10,000

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Step 7: Flat-Rate Agriculture Scheme (Sec. 45) [T2]

Legislation: ZDDV-1 Art. 45; Implementing Regulation Art. 125-128.

Feature	Detail
Eligibility	Agricultural and forestry producers meeting criteria
How it works	Flat-rate farmers do not charge DDV but receive a flat-rate compensation from buyers
Compensation rate	8% of purchase price (buyer pays on top of agreed price)
Buyer treatment	Buyer records compensation in Field 36 (input DDV equivalent)
Flat-rate farmer	Does not file DDV-O returns
Threshold	Can opt for standard registration if desired

Flag for reviewer: confirm farmer's registration status. If standard registered, flat-rate does not apply.

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Step 8: Key Thresholds

Threshold	Value	Legislation
Small business exemption	EUR 60,000 annual turnover (from 2025)	ZDDV-1 Art. 94
EU SME scheme (from 2025)	EUR 85,000 domestic + EUR 100,000 EU-wide	EU Directive 2020/285
Monthly filing threshold	Annual turnover > EUR 210,000	ZDDV-1 Art. 88(1)
EU distance selling threshold	EUR 10,000/calendar year	EU Directive 2017/2455
Intrastat arrivals	EUR 220,000	SURS regulation
Intrastat dispatches	EUR 270,000	SURS regulation
Capital goods -- movable	5-year adjustment	ZDDV-1 Art. 68
Capital goods -- immovable	20-year adjustment	ZDDV-1 Art. 69
Flat-rate agriculture compensation	8%	ZDDV-1 Art. 45
Coefficient de minimis	>= 95% treated as 100%	ZDDV-1 Art. 65(6)

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Step 9: VAT Registration [T1]

Feature	Detail	Legislation
VAT number format	SI + 8 digits	ZDDV-1 Art. 78
Mandatory registration	Turnover > EUR 60,000 in 12 months	ZDDV-1 Art. 78(1)
Registration deadline	Before exceeding threshold	ZDDV-1 Art. 78(2)
Voluntary registration	May register below threshold	ZDDV-1 Art. 78(3)
Flat-rate agriculture	Separate scheme, not standard registration	ZDDV-1 Art. 45
Deregistration	If turnover stays below threshold for 12 months	ZDDV-1 Art. 81
Fiscal representative	Required for non-EU businesses without Slovenian establishment	ZDDV-1 Art. 79
Group registration	Not available in Slovenia	--

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Step 10: Filing Deadlines and Penalties

Filing Deadlines [T1]

Filing	Period	Deadline	Legislation
DDV-O (monthly)	Monthly	Last business day of month following tax period	ZDDV-1 Art. 88(1)
DDV-O (quarterly)	Quarterly	Last business day of month following quarter end	ZDDV-1 Art. 88(2)
Record of Charged DDV (from July 2025)	Same as DDV-O	Same deadline	ZDDV-1 Art. 88a
Record of DDV Deduction (from July 2025)	Same as DDV-O	Same deadline	ZDDV-1 Art. 88b
EC Sales List (RP-O)	Monthly	20th of month following period	ZDDV-1 Art. 90
Intrastat	Monthly	15th of following month	SURS regulation
DDV payment	Same as return	Same as filing deadline	ZDavP-2 Art. 64

Penalties [T1]

Violation	Penalty	Legislation
Late filing of DDV-O	EUR 400 - EUR 10,000 (legal entity); EUR 200 - EUR 4,000 (individual)	ZDavP-2 Art. 396
Late payment of DDV	Interest at reference rate + 2% p.a. (min 2%)	ZDavP-2 Art. 95
Tax shortfall (additional assessment)	Up to 20% of additional tax	ZDavP-2 Art. 397
Failure to register	EUR 2,000 - EUR 50,000 + back-assessment	ZDavP-2 Art. 394
New records non-compliance (from July 2025)	EUR 400 - EUR 10,000	ZDDV-1 Art. 88a-88b
EC Sales List late/missing	EUR 400 - EUR 10,000	ZDavP-2 Art. 396
Failure to issue invoice	EUR 1,000 - EUR 25,000 per invoice	ZDavP-2 Art. 395

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Step 11: Derived Box Calculations [T1]

Field 23 = Field 12 + Field 14 + Field 14b + Field 16 + Field 18 + Field 20 + Field 22
Field 38 = Field 31 + Field 32 + Field 33 + Field 34 + Field 35 + Field 36 + Field 37

IF Field 23 > Field 38 THEN
  Field 41 = Field 23 - Field 38  -- Tax Payable
  Field 42 = 0
ELSE
  Field 41 = 0
  Field 42 = Field 38 - Field 23  -- Excess Credit / Refund
END

Field 51 = Field 41 + corrections/interest (if any)

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Step 12: Edge Case Registry

EC1 -- EU hotel / restaurant / taxi booked abroad [T1]

Situation: Slovenian DDV-registered client pays for hotel in Italy. Invoice shows Italian 10% VAT. Resolution: NOT reverse charge. Foreign VAT was charged at source. No DDV fields. Italian VAT is irrecoverable cost. Legislation: ZDDV-1 Art. 27 -- place of supply for accommodation is where property is located.

EC2 -- SaaS subscription from non-EU provider (AWS, Google) [T1]

Situation: Monthly charge from US company, no VAT on invoice. Resolution: Reverse charge. Field 21 (net base) / Field 22 (output DDV at 22%). Field 35 (input DDV at 22%). Net effect zero. Legislation: ZDDV-1 Art. 25(1) -- place of supply for B2B services is customer's establishment.

EC3 -- Construction services (domestic reverse charge) [T1]

Situation: Slovenian construction company provides building services to another SI DDV-registered business. EUR 40,000. Resolution: Domestic reverse charge. Supplier invoices without DDV. Recipient: Field 21 = EUR 40,000, Field 22 = EUR 8,800 (22%). Field 35 = EUR 8,800. Net zero. Legislation: ZDDV-1 Art. 76a(1).

EC4 -- Passenger car purchase (blocked) [T1]

Situation: Client purchases a private car EUR 25,000 + DDV EUR 5,500 (22%). Mixed use. Resolution: Input DDV is NOT deductible under Art. 66(1)(1). Full EUR 30,500 is cost. Exception only for: taxi, driving school, car rental, goods delivery, transport of deceased. Legislation: ZDDV-1 Art. 66(1)(1).

EC5 -- Fuel for blocked vehicle [T1]

Situation: Client purchases fuel EUR 100 + DDV EUR 22 (22%) for a blocked passenger car. Resolution: Input DDV on fuel is also NOT deductible. Follows the vehicle restriction. Legislation: ZDDV-1 Art. 66(1)(1).

EC6 -- Export sale outside EU [T1]

Situation: Client sells goods to US customer. EUR 15,000. Resolution: Zero-rated. Report in Field 24 (exempt with right of deduction). No output DDV. Input DDV on related costs fully recoverable. Legislation: ZDDV-1 Art. 52.

EC7 -- Credit notes [T1]

Situation: Client receives a credit note from supplier. Resolution: Reverse the original entry. Reduce applicable input DDV field. Legislation: ZDDV-1 Art. 39 (correction of tax base).

EC8 -- Intra-Community acquisition of goods [T1]

Situation: Client purchases goods from German supplier at 0% with valid VIES numbers. Resolution: Reverse charge. Field 15 (base) / Field 16 (output DDV at 22%). Field 32 (input DDV at 22%). Net zero. Report on EC Sales List (RP-O). Legislation: ZDDV-1 Art. 11.

EC9 -- New reporting obligations from July 2025 [T2]

Situation: From 1 July 2025, taxable persons must submit Record of Charged DDV and Record of DDV Deduction alongside the DDV-O form. Resolution: Flag for reviewer: ensure client's accounting system can generate the required records in electronic format for eDavki submission. Penalties: EUR 400 - EUR 10,000. Legislation: ZDDV-1 Art. 88a-88b.

EC10 -- Flat-rate agriculture purchase [T1]

Situation: DDV-registered business buys produce from a flat-rate farmer for EUR 1,000. Resolution: Business pays EUR 1,000 + EUR 80 flat-rate compensation (8%). Record EUR 80 in Field 36 as input DDV equivalent. Legislation: ZDDV-1 Art. 45.

EC11 -- Yacht purchase (blocked) [T1]

Situation: Company buys pleasure yacht EUR 50,000 + DDV EUR 11,000. Resolution: Input DDV BLOCKED (Art. 66(1)(2)). Full EUR 61,000 is cost. Exception only for charter/rental/transport business. Legislation: ZDDV-1 Art. 66(1)(2).

EC12 -- Domestic reverse charge (waste/scrap) [T1]

Situation: Slovenian company sells scrap metal to another SI DDV-registered company. EUR 5,000. Resolution: Domestic reverse charge. Seller invoices without DDV. Buyer: Field 21 = EUR 5,000, Field 22 = EUR 1,100 (22%). Field 35 = EUR 1,100. Net zero. Legislation: ZDDV-1 Art. 76a(3).

EC13 -- Immovable property sale (option to tax) [T2]

Situation: Company sells a building more than 2 years after first occupation. Default: exempt without credit. Resolution: Seller may opt to tax (Art. 45(10)), in which case domestic reverse charge applies. Flag for reviewer: confirm option-to-tax election and buyer's agreement. Legislation: ZDDV-1 Art. 45(10) and Art. 76a(2).

EC14 -- Small business exceeds EUR 60,000 [T1]

Situation: Small business (exempt) turnover exceeds EUR 60,000 during the year. Resolution: Must register for DDV from the supply that caused the breach. Must charge DDV on all subsequent supplies. Can claim input DDV from registration date. Legislation: ZDDV-1 Art. 94(2).

EC15 -- Import of physical goods via customs [T2]

Situation: Client imports goods from China via Koper port. Resolution: DDV assessed by customs at the border. Import DDV appears on customs declaration. Report in Field 19 (base) / Field 20 (customs DDV) / Field 34 (input DDV). Flag for reviewer: confirm customs documentation. Legislation: ZDDV-1 Art. 34-36.

EC16 -- Mixed invoice from EU supplier [T1]

Situation: German supplier invoice covers physical goods and consulting services. Resolution: Split by line item. Goods: Field 15/16/32. Services: Field 17/18/33. If not separated, [T2] flag for reviewer. Legislation: ZDDV-1 Art. 11 (goods) and Art. 25 (services).

EC17 -- Car rental business vehicle purchase [T1]

Situation: Car rental company buys passenger car EUR 20,000 + DDV EUR 4,400 for rental fleet. Resolution: Full deduction: Field 31 += EUR 4,400. Car rental is an exception to Art. 66(1)(1) block. Legislation: ZDDV-1 Art. 66(1)(1) exception.

EC18 -- Super-reduced rate purchase (5%) [T1]

Situation: Restaurant buys bread and milk EUR 210 gross, DDV EUR 10 (5%), net EUR 200. Resolution: Field 31 += EUR 10. Fully deductible (business input at 5% super-reduced rate). Legislation: ZDDV-1 Art. 41(3), Annex Ia.

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Step 13: VAT Rates -- Detailed Supply Classification [T1]

22% Standard Rate (Art. 41(1))

Supply Category	Examples
General goods	Electronics, furniture, clothing, motor vehicles, household items
Professional services	Legal, accounting, consulting, IT, advertising
Telecommunications	Mobile, fixed-line, internet
Alcohol	Beer, wine, spirits
Tobacco	Cigarettes, cigars
Construction materials	Cement, steel, timber
Energy	Electricity, gas, fuel

9.5% Reduced Rate (Art. 41(2), Annex I)

Supply Category	Examples
Foodstuffs	Processed foods, meat, dairy, vegetables, fruit (general)
Water supply	Drinking water distribution
Medicines	Prescription and OTC pharmaceuticals
Medical equipment	Hearing aids, prosthetics, wheelchairs
Books and newspapers	Printed and electronic books, newspapers, periodicals
Accommodation	Hotels, guesthouses, camping, Airbnb
Cultural/sporting events	Theatre, cinema, museums, concerts, sports matches
Funeral services	Cremation, burial, undertaker
Passenger transport	Bus, train, taxi
Renovation of private dwellings	Qualifying residential renovation work
Agricultural inputs	Seeds, fertilizers, animal feed

5% Super-Reduced Rate (Art. 41(3), Annex Ia)

Supply Category	Examples
Basic foodstuffs	Bread, flour, milk, butter, fresh fruit, fresh vegetables, eggs

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Step 14: Comparison with Malta

Feature	Slovenia (SI)	Malta (MT)
Standard rate	22%	18%
Reduced rates	9.5%, 5%	12%, 7%, 5%
Return form	DDV-O (~25 fields + records from July 2025)	Malta periodic VAT return (~45 boxes)
Filing frequency	Monthly / Quarterly	Quarterly (Art. 10), Annual (Art. 11)
Filing deadline	Last business day of following month	21st of month after quarter
Payment deadline	Same as filing	Same as filing
Small enterprise threshold	EUR 60,000	EUR 35,000
Capital goods movable	5-year adjustment	> EUR 1,160 gross
Capital goods immovable	20-year adjustment	No specific adjustment period
Blocked: passenger cars	Fully blocked (Art. 66(1)(1))	Fully blocked (10th Schedule)
Blocked: entertainment	Fully blocked (Art. 66(1)(4))	Fully blocked (10th Schedule)
Blocked: yachts/aircraft	Fully blocked	Blocked (10th Schedule)
Domestic reverse charge	Construction, waste, emissions, gold, immovable property	No domestic reverse charge
Flat-rate agriculture	8% compensation scheme (Art. 45)	No equivalent
New records (July 2025)	Record of Charged DDV + Record of DDV Deduction	No equivalent
Coefficient de minimis	>= 95% treated as 100%	No de minimis
Currency	EUR	EUR
Tax authority	FURS	CFR
Filing portal	eDavki	cfr.gov.mt

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Step 15: Reviewer Escalation Protocol

When a [T2] situation is identified, output:

REVIEWER FLAG
Tier: T2
Transaction: [description]
Issue: [what is ambiguous]
Options: [list the possible treatments]
Recommended: [which treatment is most likely correct and why]
Action Required: Davcni svetovalec must confirm before filing.

When a [T3] situation is identified, output:

ESCALATION REQUIRED
Tier: T3
Transaction: [description]
Issue: [what is outside skill scope]
Action Required: Do not classify. Refer to davcni svetovalec. Document gap.

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Step 16: Test Suite

Test 1 -- Standard domestic purchase, 22% DDV [T1]

Input: Slovenian supplier, office supplies, gross EUR 244, DDV EUR 44, net EUR 200. Registered taxpayer. Expected output: Field 31 += EUR 44. Fully recoverable.

Test 2 -- EU service, reverse charge [T1]

Input: Austrian supplier, legal services EUR 1,000, no VAT. Registered taxpayer. Expected output: Field 17 = EUR 1,000, Field 18 = EUR 220 (22%). Field 33 = EUR 220. Net = zero.

Test 3 -- Passenger car (blocked) [T1]

Input: Registered client purchases car EUR 25,000 + DDV EUR 5,500 (22%). Mixed use. Expected output: Input DDV = EUR 0. Blocked under Art. 66(1)(1). Full EUR 30,500 is cost.

Test 4 -- EU B2B sale [T1]

Input: Registered client sells goods to Croatian company EUR 5,000, 0% DDV. Expected output: Field 24 = EUR 5,000. No output DDV. Report on EC Sales List (RP-O).

Test 5 -- Small business, purchase [T1]

Input: Small business (under EUR 60,000) purchases supplies EUR 1,220 including DDV EUR 220. Expected output: No DDV return entry. Small business cannot recover input DDV.

Test 6 -- Non-EU software, reverse charge [T1]

Input: US supplier (Google), EUR 50/month, no VAT. Registered taxpayer. Expected output: Field 21 = EUR 50, Field 22 = EUR 11 (22%). Field 35 = EUR 11. Net = zero.

Test 7 -- Reduced rate domestic purchase [T1]

Input: Slovenian supplier, books EUR 109.50 gross, DDV EUR 9.50 (9.5%), net EUR 100. Expected output: Field 31 += EUR 9.50. Fully recoverable.

Test 8 -- Construction services (domestic RC) [T1]

Input: Slovenian subcontractor, renovation EUR 10,000. Both parties DDV registered. Expected output: Buyer: Field 21 = EUR 10,000, Field 22 = EUR 2,200 (22%). Field 35 = EUR 2,200. Net = zero.

Test 9 -- Flat-rate agriculture purchase [T1]

Input: Registered business buys vegetables from flat-rate farmer EUR 500. Expected output: Pay EUR 500 + EUR 40 flat-rate compensation (8%). Field 36 += EUR 40.

Test 10 -- Export of goods [T1]

Input: Slovenian company exports to US client EUR 8,000. Expected output: Field 24 = EUR 8,000. No output DDV. Zero-rated.

Test 11 -- Fuel for blocked vehicle [T1]

Input: Fuel EUR 80 + DDV EUR 17.60 (22%) for a blocked passenger car. Expected output: Field 31 += EUR 0. DDV BLOCKED (follows vehicle rule). Full EUR 97.60 is cost.

Test 12 -- Entertainment expense (blocked) [T1]

Input: Business dinner EUR 200 + DDV EUR 44 (22%). Client entertainment. Expected output: Field 31 += EUR 0. DDV BLOCKED under Art. 66(1)(4). Full EUR 244 is cost.

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Step 17: Refund Process [T1]

Feature	Detail	Legislation
Refund request	Filed via DDV-O Field 42 (excess/refund claim)	ZDDV-1 Art. 73
Automatic refund	If excess DDV exists and no outstanding tax liabilities	ZDDV-1 Art. 73(1)
Refund timeline	Within 21 days for monthly filers; within 60 days for quarterly filers	ZDDV-1 Art. 73(2)
Carry forward	Credit can be carried forward to next period indefinitely	ZDDV-1 Art. 73(3)
Audit-conditioned	FURS may audit before releasing refund	ZDavP-2 Art. 129
8th Directive refund	EU businesses not established in SI	ZDDV-1 Art. 74
13th Directive refund	Non-EU businesses	ZDDV-1 Art. 74a

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Step 18: Capital Goods Adjustment [T1]

Legislation: ZDDV-1 Art. 68-69.

Type	Adjustment Period	Trigger	Legislation
Movable capital goods	5 years from acquisition	Change in deductible proportion	Art. 68
Immovable property	20 years from acquisition or completion	Change in deductible proportion	Art. 69
Change in use	From taxable to exempt (or vice versa)	Annual recalculation required	Art. 68(2)
Sale during adjustment	One-off adjustment required	Remaining period adjusted in year of sale	Art. 68(3)
Partial exemption change	New coefficient vs original coefficient	Difference > 10 percentage points triggers adjustment	Art. 68(4)

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Step 19: Out of Scope -- Direct Tax (Reference Only) [T3]

This skill does not compute income tax. The following is reference information only. Escalate to qualified adviser.

• Corporate income tax (davek od dohodkov pravnih oseb): 22% on adjusted profit (ZDDPO-2)
• Personal income tax: Progressive 16% / 26% / 33% / 39% / 45% / 50%
• Dividend tax: 25% withholding (27.5% from 2023)
• Social contributions: employer ~16.1%, employee ~22.1%
• Health insurance: employer 6.56%, employee 6.36%
• Local taxes: Property tax (NUSZ), motor vehicle tax
• Environmental contributions: CO2 levy, packaging contributions
• Tourism tax (turisticna taksa): Charged by accommodation providers per guest per night

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PROHIBITIONS [T1]

• NEVER let AI guess VAT box -- it is 100% deterministic from facts
• NEVER apply reverse charge to out-of-scope categories (wages, dividends, bank charges)
• NEVER apply reverse charge to local consumption services abroad (hotel, restaurant, taxi)
• NEVER allow small business (exempt) clients to claim input DDV
• NEVER confuse zero-rated (exports/intra-EU, input DDV deductible) with exempt without credit (financial, input DDV NOT deductible)
• NEVER apply reverse charge when EU supplier charged local VAT > 0%
• NEVER allow input DDV deduction on passenger cars/motorcycles unless proven exception applies (Art. 66(1)(1))
• NEVER allow input DDV deduction on yachts/boats/aircraft unless proven business exception (Art. 66(1)(2-3))
• NEVER allow input DDV deduction on entertainment/representation (Art. 66(1)(4))
• NEVER ignore the new Record of Charged DDV / Record of DDV Deduction obligations from July 2025
• NEVER confuse flat-rate agriculture compensation (Field 36) with standard input DDV
• NEVER compute any number -- all arithmetic is handled by the deterministic engine, not Claude

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Contribution Notes

This skill covers Slovenia's VAT system based on ZDDV-1 (Official Gazette RS 13/11 as amended). Key distinctive features include: the 22%/9.5%/5% three-tier rate structure, full blocking of passenger cars and entertainment, the flat-rate agriculture scheme (8% compensation), the new July 2025 record submission obligations (Record of Charged DDV and Record of DDV Deduction), domestic reverse charge for construction/waste/emissions, and quarterly filing for businesses under EUR 210,000. Validation by a qualified Slovenian davcni svetovalec or pooblasceni revizor is required before production use.

A skill may not be published without sign-off from a qualified practitioner in the relevant jurisdiction.

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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