Republic of Slovenia

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Value added tax (VAT)

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General

In the Republic of Slovenia the system of taxation of supplies of goods and services with value-added tax (VAT) was introduced on 1 July 1999. From 1 January 2007 onwards a new Value Added Tax Act - VAT-1 (VAT Act) applies, which has been amended several times, mainly due to changes of  the Council Directive 2006/112/ EC (the Directive), which Slovenia, as an EU member state, shall transpose into its legislation. It is necessary to also take into account the regulations on VAT, adopted by the Council of the European Union, which act directly and are not transmitted to the Slovenian legislation. In interpreting VAT law judgments of the Court of Justice of the European Union are also important.

The VAT is levied on the value added. VAT is a form of sales tax for taxing goods and services in all stages of trade from the manufacturer, the merchant, to the final consumer. It is a consumable form of value added tax for taxing goods and services in all stages of trade. Persons liable for tax, in principle calculate and pay VAT on every supply of goods or services or of transactions, which are in VAT legislation treated as supplies of goods or services, with the exception of certain, specific transactions which are exempt from VAT payment.

In compliance with Slovene VAT legislation VAT on supplies of goods or services is charged and paid at a general rate of 22%, except for supplies of goods and services for which a reduced rate of 9.5% is applied. The list of supplies of goods and services subject to the reduced rate of VAT is in Annex I to the VAT Act.

The tax period for the taxable person without the seat in Slovenia is a calendar month. A taxable person shall submit a tax return to the tax authority by the last business day of the month following the expiration of the tax period. The taxable person shall pay VAT into the state budget by the last business day of the month following the expiration of the tax period, unless ZDDV-1 otherwise defines.

The number of payment sub-account for value added tax is: SI56011008881000030. At payment into reference on the approval number the taxable person shall enter the model: 19 and then his/her tax number and the code of obligatory duty, which is for this tax – SI19 TIN-62006.

Legislation

National legislation

Acts

Rules

  • Rules on the implementation of the Value Added Tax Act  
  • Rules on the terms and methods of tax exemptions for diplomatic missions, consular posts and international organisations in compliance with international agreements binding on the Republic of Slovenia  
  • Rules on the content, format, method of drawing-up and time periods for presentation of readout of data from electronicaly quided business books and records of taxable person  
  • Rules on the conditions and methods of exemption under article 51