Standard VAT rate: 22%
E-Invoicing: mandatory in B2G, permitted but still not mandatory in B2C and B2B
Real-time reporting: mandatory for all cash transactions
Digital service tax: no
All EU member states have a fixed format for their VAT numbers. In Slovenia, it includes 8 digits and the prefix SI (i.e. SI01234567). Last digit is a check digit.
The standard VAT rate in Slovenia is 22%, with reduced rate of 9.5% on certain goods and services.
22% (Standard) – Applies to all taxable supplies, with certain exceptions
9.5% (Reduced) – Some foodstuffs, food and meals in the hospitality industry, water supply, certain medicines, accommodation that is part of social policy, hairdressing services, etc.
0% (Zero) – Intra-community and international transport
Every taxable person identified for VAT purposes is obliged to submit a VAT return. Taxable persons must submit their VAT tax returns electronically via FURS’s eDavki portal.
Taxable persons in Slovenia must submit their VAT returns electronically via FURS’s eDavki portal on a monthly or quarterly basis, depending on the amount of annual turnover of the taxable person.
Monthly – by the last business day of the month following taxation period if the annual revenue of the taxable person is higher than EUR 210,000.
Quarterly – by the last business day of the month following taxation period if the annual revenue of the taxable person is less than EUR 210,000.
There are some exceptions when VAT Returns must be submitted earlier, i.e. a taxable person who carries out intra-Community transactions and is liable to submit a recapitulative statement must submit a VAT return by the 20th day of the month following the expiry of the tax period.
Failure to register, non-payment or late VAT payment, incomplete or incorrect VAT returns will trigger a penalty between EUR 2,000 and EUR 125,000 for the business entity and between EUR 200 and EUR 4,100 for any person liable for the business entity.
VAT invoices issue in Slovenia must contain at least the following:
According to the European Commission, a penalty ranging between EUR 1,200 and EUR 41,000 may be imposed in case a legal person fails to include the required information on the invoice. On the other hand, a penalty ranging between EUR 2,000 and EUR 125,000 may be imposed in case a legal person fails to issue an invoice, fails to provide the authenticity of origin, integrity of content and legibility of invoices during the specific period.
Electronic invoicing has been mandatory in Slovenia since 1 January 2015. Provision of Payment Services to Budget Users Act mandates the use of eInvoices in billing for public procurement. The use of electronic invoices is fully applied in the public sector (B2G and G2G).
For B2B and B2C transactions, issuance of invoices electronically is permitted, but still not mandatory.
Real-time reporting to Slovenian Tax Authorities (eDavki) is mandatory for all transactions made in cash.