# Slovenia VAT (DDV): 2026

Source-cited draft: not reviewed by an accountant, not for filing.

Slovenian VAT is in the VAT Act (Zakon o davku na dodano vrednost, ZDDV-1) and its implementing rules (Pravilnik o izvajanju ZDDV-1). Fines are in ZDDV-1 arts. 140 to 142. Interest is in the Tax Procedure Act (Zakon o davčnem postopku, ZDavP-2). Fiscal cash registers are in the Fiscal Verification of Invoices Act (Zakon o davčnem potrjevanju računov, ZDavPR). Statute text below was read on PisRS (pisrs.si) on 2026-10-24 in the unofficial consolidated versions: ZDDV-1 NPB 20 (in use from 1 January 2025, last amended by ZDDV-1O, Uradni list RS 104/24), implementing rules NPB 30 (in use from 1 January 2026), ZDavPR NPB 4 and ZDavP-2 NPB 32. The authority is the Financial Administration (Finančna uprava Republike Slovenije, FURS). Everything is filed on eDavki.

## Who this applies to

- **Taxable person.** Anyone who carries on an economic activity independently, whatever the purpose or result (ZDDV-1 art. 5).
- **Registration duty.** Every taxable person must tell FURS when it starts, changes or stops its activity and apply for a VAT number (art. 78(1)). The VAT number is the tax number with the prefix SI (art. 79(2)).
- **No VAT number needed** (art. 78(2)) for:
  - a Slovenian business under the EUR 60,000 small business exemption that expects to stay under it;
  - a farmer under the art. 94.k exemption;
  - a business making only exempt supplies without deduction;
  - a non-established business whose only Slovenian supplies are reverse charged to the customer under art. 76(3);
  - an EU business using the EU SME scheme from its home state.
- **Always register** (art. 78(3) and (4)): a Slovenian business that supplies services in another member state where the customer pays the VAT, and a business that receives such services in Slovenia.
- **Non-established businesses.** One established in another EU state may appoint a tax representative. One established outside the EU must appoint one, unless it only uses the special schemes for non-EU businesses (art. 76(2)).
- **VAT groups, new from 1 January 2026.** Two or more Slovenian taxable persons (or Slovenian branches) that are linked financially, economically and organisationally can register as one VAT group (art. 5.a). The financial link is more than 50% of capital or voting rights (art. 5.a(2)). A group files monthly (art. 89(10)).
- **Out of scope here.** Income tax of sole traders (slovenia-income-tax), corporate income tax (si-corporate-income-tax), payroll (slovenia-payroll), residence and withholding (si-cross-border).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Standard rate | 22% | 2026 | ZDDV-1 art. 41(1), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Reduced rate, Annex I | 9.5% | 2026 | ZDDV-1 art. 41(2), Annex I, https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Special reduced rate, Annex IV | 5% | 2026 | ZDDV-1 art. 41(2), Annex IV, https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| VAT fraction to take VAT out of a gross price | 18.0328% (22%), 8.6758% (9.5%), 4.7619% (5%) | 2026 | FURS, Stopnje DDV, 15th ed. October 2026, https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Stopnje_DDV.docx |
| Small business exemption: turnover in Slovenia, previous and current year | EUR 60,000 | 2026 | ZDDV-1 art. 94(1), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Small business exemption: in-year ceiling before it ends | EUR 66,000 | 2026 | ZDDV-1 art. 94(3), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| EU SME cross-border exemption: Union turnover cap | EUR 100,000 | 2026 | ZDDV-1 art. 94.b(1)(a), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Quarterly period: previous-year taxable turnover up to | EUR 210,000 | 2026 | ZDDV-1 art. 89(2), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| EU distance sales and B2C digital services, home-country threshold | EUR 10,000 | 2026 | ZDDV-1 art. 30.f(1)(c), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Cash accounting scheme: taxable turnover in last 12 months up to | EUR 400,000 | 2026 | ZDDV-1 art. 131(1), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Zero-emission car: input VAT deductible if value with VAT and duties is up to | EUR 80,000 | 2026 | ZDDV-1 art. 66.b(1), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Flat-rate compensation for farmers, added by the buyer | 8% | 2026 | ZDDV-1 art. 95(3), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Interest on self-corrections and late self-filed returns | 3% a year | 2026 | ZDDV-1 arts. 88.b(2), 88.c(2), https://pisrs.si/pregledPredpisa?id=ZAKO4701 |
| Interest on tax found in an inspection | 7% a year | 2026 | ZDavP-2 art. 95, https://pisrs.si/pregledPredpisa?id=ZAKO4703 |
| Late payment interest, 1 January to 30 June 2026 | 10.15% a year | 2026 | ZDavP-2 art. 96(1); ZPOMZO-1 art. 2; Minister of Finance notice, Uradni list RS 2/2026, https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0011/visina-predpisane-obrestne-mere-zamudnih-obresti |
| Late payment interest, 1 July to 31 December 2026 | 10.40% a year | 2026 | ZDavP-2 art. 96(1); ZPOMZO-1 art. 2; Minister of Finance notice, Uradni list RS 1124/2026, https://pisrs.si/api/uradni-list/objava/u20261124.pdf |

What falls in each rate (ZDDV-1 Annexes I and IV, NPB 20):

- **9.5% (Annex I).** Food for people and animals, including non-alcoholic drinks, but not drinks with added sugar or sweeteners or mixes for them. Water supply. Medicines, contraception and sanitary protection. Medical equipment and aids for disabled people. Passenger transport. Restaurant and catering services. Admission to shows, theatres, museums, cinemas, concerts, fairs, zoos and similar. Copyright of writers and composers and performers' services. Minor repairs of bicycles, shoes, leather goods, clothing and linen. Some sales of works of art. Social housing, including its building and repair, and renovation of private homes (except materials that are a large part of the value). Agricultural inputs and services (mineral fertilisers and chemical plant protection until 31 December 2031). Hotel and similar accommodation and camping pitches. Sports events and use of sports facilities. Funeral services. Public hygiene. Domestic care. Hairdressing. Pot plants, seedlings and cut flowers. Window cleaning and cleaning of private households.
- **5% (Annex IV).** Books, newspapers and periodicals on paper or supplied electronically, including library lending (not material mainly for advertising or mainly video or audio music). Standard firefighting vehicles and equipment supplied to fire brigades.
- **22%.** Everything else.

The implementing rules (arts. 47 and following) tie the Annex items to Combined Nomenclature codes. FURS publishes rulings item by item in Stopnje DDV.

## The taxable base

- **What is taxed.** Supplies of goods and services in Slovenia for consideration, intra-EU acquisitions and imports. The base is everything the supplier receives, without VAT (art. 36).
- **Exempt without credit.** Health, education, social, financial, insurance, most land and building transactions and similar (arts. 42 to 44). An option to tax exists for some property supplies to fully taxable customers (art. 45).
- **Zero-rated with credit.** Exports and intra-EU supplies of goods to a VAT-registered customer (arts. 46 to 58).
- **Input VAT.** Deductible on purchases used for taxed supplies (art. 63). Mixed use needs a deduction proportion (art. 65).
- **Blocked input VAT** (art. 66): yachts and leisure boats, aircraft, passenger cars and motorcycles with their fuel, parts and services (unless used for transport, rental, resale or driving schools), entertainment, and food, drink and accommodation unless supplied in the course of the business. Zero-emission cars up to EUR 80,000 with VAT are deductible, with their running costs (art. 66.b).
- **Excess credit.** Carried forward up to five years, or refunded on request within 21 days of the return (art. 73).
- **Small business exemption.** No VAT charged, no input VAT deducted, and no VAT shown on invoices (art. 94(8)). Turnover counts taxed supplies, exports and intra-EU supplies, and property, financial and insurance transactions unless ancillary. Sales of the business's own fixed assets are left out (art. 94.a(3) and (4)). Related persons who split the same activity to avoid VAT are added together (art. 94(7)). Opting in to VAT binds for the current and the next calendar year (art. 94(9)).
- **Cash accounting.** A business under EUR 400,000 may account on payments received and deduct on payments made (art. 131).

## Deadlines and filing

| Obligation | Who | Deadline | Source |
|---|---|---|---|
| VAT period: calendar month | Default; first 12 months after registration; non-established; VAT groups | n/a | ZDDV-1 art. 89(1), (3), (4), (10) |
| VAT period: calendar quarter | Previous-year taxable turnover up to EUR 210,000, and no recapitulative statement duty | n/a | ZDDV-1 art. 89(2) |
| VAT ledgers (evidenca obračunanega DDV, evidenca odbitka DDV) | Every taxable person, each period | By the return deadline; a correction within 3 working days if the return differs | ZDDV-1 art. 85.b |
| Prefilled return | FURS prepares it from the ledgers if they arrive at least 3 working days before the deadline; it becomes the return if none is filed | Return deadline | ZDDV-1 art. 88.d |
| DDV-O return | General | Last working day of the month after the period | ZDDV-1 art. 88(1) |
| DDV-O return | Anyone who must file a recapitulative statement | 20th day of the month after the period | ZDDV-1 art. 88(3) |
| VAT payment | General | Same day as the return | ZDDV-1 art. 77(1) |
| VAT payment | Recapitulative statement filers | Last working day of the month after the period | ZDDV-1 art. 77(2) |
| RP-O recapitulative statement | Intra-EU supplies of goods, call-off stock and B2B services taxed in another state | 20th day of the next month, monthly | ZDDV-1 arts. 90, 92 |
| PD-O report of domestic reverse-charge supplies | Supplier under art. 76.a | Last working day of the next month, monthly | ZDDV-1 art. 92.a |
| Bound invoice book data (cash businesses without an electronic device) | Cash businesses | 10th day of the next month | ZDavPR art. 11(2) |

The FURS 2026 calendar shows, for January 2026, RP-O by 20 January and the ledgers, DDV-O and PD-O by 30 January (the 31st was a Saturday).

**Domestic reverse charge (art. 76.a).** A Slovenian VAT-registered customer pays the VAT on:
- construction work, including repair, cleaning, maintenance, reconstruction and demolition of property;
- labour supplied for that work;
- property supplies where the supplier opted to tax;
- waste and scrap in Annex IIIa;
- greenhouse gas emission allowances, until 31 December 2026 (FURS note on ZDDV-1N).

From 1 January 2026 the implementing rules (art. 127.b) also put construction project organisation (SKD M/68.120) and cleaning of new buildings right after construction (SKD O/81.220) under the construction rule. Advance payments are taxed on the day paid (art. 33.a).

**Cross-border reverse charge.** A Slovenian VAT-registered customer pays the VAT on B2B services from a non-established supplier (art. 76(1)(3)) and on any taxable supply by a non-established, unregistered supplier (art. 76(3)). Intra-EU acquisitions are self-assessed by the acquirer (art. 76(1)(5)).

**Invoices and e-invoicing in 2026.**
- Invoices follow ZDDV-1 arts. 81 to 84. Paper or electronic is the parties' choice in 2026.
- **Cash sales.** Every invoice paid in cash, by card, cheque or any other way that is not a direct bank transfer must be fiscally confirmed with FURS and carry the unique invoice code (EOR). The seller uses an electronic device with a FURS certificate, or a bound invoice book with data sent by the 10th of the next month (ZDavPR arts. 1 to 4, 11).
- **Sales to public bodies (B2G).** Budget users receive e-invoices only, through the UJP single entry point (ZOPSPU-1 art. 28).
- **B2B e-invoicing is not in force in 2026.** The e-invoicing act (ZIERDED, Uradni list RS 85/25) makes e-invoices compulsory between businesses for supplies made in Slovenia from 1 January 2028. Its chapter 4 applies from 1 April 2027 (ZIERDED arts. 7 and 28).

## Penalties and interest

ZDDV-1 sets the VAT fines itself. ZDavP-2 sets the interest.

| Offence | Company (small) | Company (medium or large) | Sole trader | Responsible person | Source |
|---|---|---|---|---|---|
| Late or wrong DDV-O; late VAT payment; not registering; missing or wrong invoice; missing or late ledgers; late or wrong RP-O or PD-O; wrongly using the small business exemption | EUR 4,000 to 75,000 | EUR 10,000 to 125,000 | EUR 3,000 to 50,000 | EUR 1,000 to 10,000 (EUR 1,200 to 10,000 in a medium or large company; EUR 800 to 10,000 for a sole trader's) | ZDDV-1 art. 141 |
| Not charging VAT, wrong rate, wrong period, wrong exemption, wrong invoice data | EUR 1,200 to 15,000 | EUR 3,200 to 30,000 | EUR 800 to 10,000 | EUR 600 to 4,000 (EUR 800 to 4,000 in a medium or large company; EUR 400 to 4,000 for a sole trader's) | ZDDV-1 art. 140 |
| Art. 141 offence that is especially serious (VAT loss over EUR 10,000 for a company, EUR 25,000 medium or large, EUR 8,000 sole trader, EUR 5,000 individual; or intent) | EUR 4,500 to 100,000 | EUR 10,500 to 150,000 | EUR 3,500 to 75,000 | EUR 1,200 to 20,000 (EUR 1,400 to 20,000 in a medium or large company; EUR 1,000 to 20,000 for a sole trader's) | ZDDV-1 art. 142 |
| Fiscal cash register breaches (no EOR, unreported premises, wrong data) | EUR 4,000 to 75,000 | EUR 10,000 to 125,000 | EUR 3,000 to 50,000 | EUR 1,200 to 10,000 | ZDavPR art. 19 |

- **Self-correction.** Before an inspection, an assessment or offence proceedings start, an error can go into the current return (art. 88.b) or a missed return can be filed late (art. 88.c). Interest is 3% a year from the day after the original deadline. No fine is imposed for the listed offences when a return is filed this way (art. 141.a).
- **Inspection interest.** 7% a year from the original deadline to the assessment (ZDavP-2 art. 95).
- **Late payment interest.** The statutory default rate (ZDavP-2 art. 96): the ECB main refinancing rate plus 8 points, fixed for each half-year (ZPOMZO-1 art. 2). The Minister of Finance published 10.15% for 1 January to 30 June 2026 (Uradni list RS 2/2026) and 10.40% for 1 July to 31 December 2026 (Uradni list RS 1124/2026).
- **Late refunds.** FURS pays default interest when a requested refund is not paid within 21 days (art. 73(3)).

## Cross-border points

- **EU SME scheme.** A Slovenian business with Union turnover up to EUR 100,000 can use the small business exemption in other member states after notifying FURS and getting an EX number. It files quarterly reports (arts. 94.b to 94.f). An EU business with an EX number from its home state can use the Slovenian EUR 60,000 exemption (art. 94(2)).
- **Distance sales and B2C digital services.** Below EUR 10,000 a year across the EU, the place of supply stays Slovenia. Above it, VAT is due where the customer is, usually through the OSS (art. 30.f).
- **Intra-EU supplies.** Zero-rated with a valid customer VAT number and proof of transport (art. 46). They go on RP-O, and the return then falls due on the 20th.
- **Imports.** VAT is paid as an import duty, unless the registered importer gives its VAT number and the VAT details in the customs declaration. It then accounts for the VAT in the return (art. 77(6)). A non-established importer needs a tax representative for this (art. 77(7)).
- **Refunds to foreign businesses.** EU businesses claim through their home portal by 30 September of the year after the VAT was charged (art. 74.d(2)).
- **Non-established suppliers.** File monthly (art. 89(4)). Non-EU businesses appoint a tax representative (art. 76(2)).

## Worked examples

### Example 1: a quarterly sole trader with two rates

Mojca runs a café and catering business as a sole trader (s.p.). Her 2025 taxable turnover was EUR 150,000 and she has no intra-EU transactions, so she files quarterly (art. 89(2)). In April to June 2026 she sells EUR 30,000 of catering at 9.5% and EUR 8,000 of alcoholic drinks at 22%, both net of VAT. Input VAT on her purchases is EUR 2,100, none of it blocked.

1. VAT on catering: 30,000 x 9.5% = EUR 2,850.
2. VAT on drinks: 8,000 x 22% = EUR 1,760.
3. Output VAT: EUR 4,610.
4. VAT payable: 4,610 - 2,100 = EUR 2,510.
5. She sends the two ledgers and files DDV-O by the last working day of July, Friday 31 July 2026, and pays the same day. If the ledgers arrive at least 3 working days before, FURS prepares a prefilled return (art. 88.d).
6. Her card payments at the till need fiscally confirmed invoices with an EOR (ZDavPR art. 2 point 4).

```oa-check
name: Sole trader cafe, Q2 2026, catering at 9.5% and drinks at 22%
inputs:
  catering_net: 30000
  drinks_net: 8000
  input_vat: 2100
steps:
  - vat_catering: catering_net * 0.095
  - vat_drinks: drinks_net * 0.22
  - output_vat: vat_catering + vat_drinks
  - payable: output_vat - input_vat
expected:
  vat_catering: 2850.00
  vat_drinks: 1760.00
  output_vat: 4610.00
  payable: 2510.00
```

### Example 2: a monthly company with an intra-EU sale and domestic reverse charge

Gradnja d.o.o. is a Slovenian VAT-registered company. In October 2026 it makes domestic sales of EUR 100,000 at 22%. It also supplies goods of EUR 50,000 to a VAT-registered buyer in Austria. It buys construction work of EUR 40,000 from a Slovenian VAT-registered subcontractor, which invoices without VAT under art. 76.a. Other input VAT on purchases is EUR 12,000.

1. Domestic output VAT: 100,000 x 22% = EUR 22,000.
2. The Austrian sale is zero-rated (art. 46). It goes on the return and on RP-O and adds no VAT.
3. Reverse charge on the construction work: 40,000 x 22% = EUR 8,800 as output VAT.
4. The same EUR 8,800 is deductible input VAT, because the work is used for taxed supplies.
5. Total input VAT: 12,000 + 8,800 = EUR 20,800.
6. VAT payable: 22,000 + 8,800 - 20,800 = EUR 10,000.
7. Because it must file RP-O, the company files the ledgers, DDV-O and RP-O by Friday 20 November 2026 (arts. 88(3), 92(2)). It pays by the last working day of November, Monday 30 November 2026 (art. 77(2)).
8. The subcontractor reports the EUR 40,000 on PD-O by 30 November 2026 (art. 92.a).

```oa-check
name: Company, October 2026, intra-EU sale plus domestic reverse charge on construction
inputs:
  domestic_net: 100000
  intra_eu_net: 50000
  construction_net: 40000
  other_input_vat: 12000
steps:
  - output_domestic: domestic_net * 0.22
  - output_intra_eu: intra_eu_net * 0
  - rc_output: construction_net * 0.22
  - total_output: output_domestic + output_intra_eu + rc_output
  - total_input: other_input_vat + rc_output
  - payable: total_output - total_input
expected:
  output_domestic: 22000.00
  output_intra_eu: 0.00
  rc_output: 8800.00
  total_output: 30800.00
  total_input: 20800.00
  payable: 10000.00
```

## Ask the client first

1. Your taxable turnover in Slovenia in 2025 and so far in 2026, and whether a related business does the same work. This decides the EUR 60,000 exemption and the EUR 66,000 ceiling.
2. Do you sell to businesses in other EU states? If yes, you file RP-O, file monthly, and the return is due on the 20th.
3. Was your 2025 taxable turnover above EUR 210,000? This decides monthly or quarterly returns.
4. Do customers pay you in cash or by card? If yes, every such invoice needs fiscal confirmation.
5. Do you do construction work, deal in scrap, or sell property with an option to tax? If yes, the domestic reverse charge and PD-O apply.
6. Do you own more than 50% of another Slovenian business, or does one own you? If yes, a VAT group is possible from 2026.

## Sources

| Source | URL | Read on |
|---|---|---|
| ZDDV-1, VAT Act, NPB 20 (arts. 5, 5.a, 30.f, 33.a, 41, 46, 63, 66, 66.b, 73, 74.d, 76 to 80, 85, 85.b, 87 to 92.a, 94 to 95, 131, 140 to 142; Annexes I and IV) | https://pisrs.si/pregledPredpisa?id=ZAKO4701 | 2026-10-24 |
| Pravilnik o izvajanju ZDDV-1, implementing rules, NPB 30 (arts. 127.b, 150.b) | https://pisrs.si/pregledPredpisa?id=PRAV7542 | 2026-10-24 |
| ZDavP-2, Tax Procedure Act, NPB 32 (arts. 95, 95.a, 96, 97) | https://pisrs.si/pregledPredpisa?id=ZAKO4703 | 2026-10-24 |
| ZPOMZO-1, Act on the statutory default interest rate, NPB 2 (art. 2) | https://pisrs.si/pregledPredpisa?id=ZAKO3695 | 2026-10-24 |
| ZDavPR, Fiscal Verification of Invoices Act, NPB 4 (arts. 1 to 4, 11, 19) | https://pisrs.si/pregledPredpisa?id=ZAKO7195 | 2026-10-24 |
| ZOPSPU-1, Act on payment services for budget users, NPB 1 (art. 28) | https://pisrs.si/pregledPredpisa?id=ZAKO7120 | 2026-10-24 |
| ZIERDED, Act on the exchange of e-invoices, Uradni list RS 85/25 (arts. 7, 28) | https://pisrs.si/pregledPredpisa?id=ZAKO9033 | 2026-10-24 |
| FURS, Davek na dodano vrednost (2026 filing calendar) | https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_na_dodano_vrednost_ddv/ | 2026-10-24 |
| FURS, Stopnje DDV, 15th edition, October 2026 | https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Stopnje_DDV.docx | 2026-10-24 |
| FURS, Spremembe zakonodaje na področju DDV (updated 30 December 2025) | https://www.fu.gov.si/datoteka.php?src=fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Spremembe_zakonodaje_na_podrocju_DDV.zip | 2026-10-24 |
| Minister of Finance, Višina predpisane obrestne mere zamudnih obresti, Uradni list RS 2/2026 (from 1 January 2026) | https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2026-01-0011/visina-predpisane-obrestne-mere-zamudnih-obresti | 2026-10-24 |
| Minister of Finance, Višina predpisane obrestne mere zamudnih obresti, Uradni list RS 1124/2026 (from 1 July 2026) | https://pisrs.si/api/uradni-list/objava/u20261124.pdf | 2026-10-24 |

Not yet confirmed: the DDV-O box layout was not read from the form rules; how VAT applies to the supply that takes a small business over EUR 66,000 in the year was not checked against FURS guidance.

> Contributed by Michael Cutajar.