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Generic Tax Name VAT
Tax name in the national language Davek na dodano vrednost
Tax name in English VAT
Member State SI-Slovenia
Tax in force since 1999/07/01
If abolished, date on which the tax ceases to apply
Business version date 2013/07/01
Version date 2015/03/16
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

Value Added Tax Act - Zakon o davku na dodano vrednost - ZDDV (Official Gazette of the Republic of Slovenia No.: 13/11-UPB3, 18/11, 78/11, 38/12, 40/12-ZUJF, 83/12, 46/13-ZIPRS1314-A, 101/13-ZIPRS1415)

Notice about publication of Council Implementing Decision 2013/54/EU of 22 January 2013 authorizing the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax - Obvestilo o objavi Izvedbenega sklepa Sveta 2013/54/EU z dne 22. januarja 2013 o dovoljenju Republiki Sloveniji, da uvede poseben ukrep, ki odstopa od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (Official Gazette of the Republic of Slovenia No.: 14/13)
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope
Territories excluded (article 6 2006/112/EC)

Territory of the Republic of Slovenia.

Comments
 
Taxpayers
Included taxable persons doing occasional transactions (article 12 2006/112/EC)


Comments
Special scheme for SMEs (article 281 2006/112/EC and following) None
Exemption
Graduated relief
Turnover threshold: 50,000.00  EUR/Natcur
Comments

A taxable person shall be exempt from charging VAT provided that in the last twelvemonth period his taxable turnover has not exceeded or is unlikely to exceed 50,000 euros (Article 287 2006/112/EC). Threshold change (from 25,000 euros) applies from April 1st, 2013.
Common Flat-rate scheme for farmers (article 295 2006/112/EC and following) None
All categories
Some categories
Flat rate compensation percentage (general):
8.00 %
Flat rate compensation percentage for forestry:
Flat rate compensation percentage for fisheries:
Comments

The taxable person shall be entitled to a flat-rate compensation for VAT (hereinafter: flat-rate compensation) for the supply of agricultural and forest products as well as agricultural and forest services, which are the result of the basic agricultural and forestry activity.

Taxable persons – acquirers of goods or services shall add the amount of the flat-rate compensation of 8 % of the buying-in price to the amount of payment for the effected supply.

Exemption from charging VAT shall apply to the supply of goods and services within the basic agricultural and the basic forestry activity as defined by income tax legislation where the income for such activity is not established on the basis of actual revenues and expenses or actual revenues and normalised expenses and where the cadastral income of all members of an agricultural household in the past calendar year does not exceed 7,500 euros.
There is a special scheme on the following





Comments

Special scheme for travel agents

The taxable amount and the price exclusive of VAT in respect of the single service provided by the travel agent shall be the difference between the total amount, exclusive of VAT, to be paid by the traveller and the actual cost to the travel agent of supplies of goods or services provided by other taxable persons, where those transactions are for the direct benefit of the traveller.

 

Special arrangements for second-hand goods, works of art, collectors' items and antiques

The taxable amount in respect of the supply of goods shall be the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin. The profit margin shall be equal to the difference between the selling price charged by the dealer for the goods and the purchase price.

 

Special arrangements for sales by public auction

The taxable amount in respect of each supply of goods under this arrangement shall be the total amount invoiced to the purchaser by the organiser of the sale by public auction, less the following:

a) the net amount paid or to be paid by the organiser of the sale by public auction to his principal;

b) the amount of the VAT payable by the organiser of the sale by public auction in respect of his commission.

 

Special scheme for investment gold

For the purposes of this scheme, "investment gold" shall mean:

(a) gold in the form of a bar or a wafer of weights accepted by the bullion markets of a purity equal to or greater than 995 thousandths, whether or not represented by securities, except for small bars or wafers of a weight less than 1 g;

(b) gold coins:

– of a purity equal to or greater than 900 thousandths,

– minted after 1800,

– which are or have been legal tender in the country of origin, and

– are normally sold at a price which does not exceed the open market value of the gold

contained in the coins by more than 80%.

Taxable persons who produce investment gold or transform gold into investment gold shall have the right to opt for the taxation of supplies of investment gold to another taxable person.

 

Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

The special scheme for electronically supplied services shall be used for all electronic services, which a non-established taxable person supplies to non-taxable persons who are established or have their permanent address or usually reside within the territory of any Member State.

 

The taxable person shall use this scheme for all electronic services he supplies within the Community.

 

Special arrangements for VAT charged following the paid invoice charged on cash basis – cash accounting scheme

Cash accounting scheme allows taxable persons to account for VAT on the basis of payment made and received. Taxable person whose turnover did not exceed 400,000 euros, excluding VAT, for the past 12 months, and it is not likely that he will exceed this amount in the next 12 months, may charge and pay VAT according to this scheme. Taxable person using the cash accounting scheme must postpone the right to deduction of tax until it has been paid to his supplier. The scheme is not applied for the following transactions: imports, exports, IC acquisitions, IC supplies, financial lease agreements, credit sale agreements, services for which general rule apply, supplies of goods or services where the amount shown on the invoice is not due for a period in excess of 6 months from the date of the issue of the invoice, domestic reverse charge. Taxable person include data in VAT return and is obliged to submit report to the tax authority on all issued and received invoices that remain outstanding on 31. December of the current year. He shall submit a report by 31 January of the following year at the latest.
Special derogations to continue to tax (annex X)




Comments
Special derogations to continue to exempt (annex X)













Comments

International transport of passengers is exampt from VAT, with the exemption of international road transport (Article 389 2006/112/EC).

Comments
 
Tax object and basis of assessment
The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 2006/112/EC)




Comments
The following items are regarded as supply of goods and hence taxed under VAT (article 18 2006/112/EC)



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By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) 2006/112/EC)


Comments
By application of article 27 of 2006/112/EC, the following item is treated as supply of services The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible
Comments

Comments

Supplies of goods and services, intra-Community acquisitions of goods, imported goods and new means of transport.

 

Basis of assessment:

  • Everything which constitutes the consideration (in cash, in goods or in services) obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply (excluding the VAT itself).
  • On imports: the customs value established in accordance with Community customs regulation in force plus any taxes (excluding the VAT itself), excise duties and other charges.
 
Deductions, Allowances, Credits, Exemptions
Exempted sectors*

I. Deductions:

Taxable person may deduct from his tax liability input VAT due or paid in respect of purchases of goods or services, provided he used or will use such goods or services for the purposes of his taxable transactions, to wit:

  • input VAT due or paid in Slovenia in respect of goods and services supplied or to be supplied to him by another taxable person and transactions treated as supplies of goods or services in certain cases;
  • input VAT due or paid in respect of importation of goods;
  • input VAT due in respect of intra-Community acquisitions of goods and transactions treated as intra-Community acquisitions.

Taxable person may deduct input VAT in relation to certain exempt activities (exportation, intra-Community supplies of goods, transactions related to international transport, supplies of services by intermediaries, transactions relating to international trade, certain transactions treated as exports).

Taxable person has no right to deduct VAT in respect of expenditure on:

a) yachts and boats intended for sport and recreation,

b) aircrafts,

c) passenger cars and motorcycles and on fuels, lubricants, spare parts and services which are closely linked thereto;

d) entertainment expenses (where entertainment expenses shall include only the costs of entertainment during business and social contacts);

e) costs of meals (including drinks) and accommodation expenses, other than costs, which have emerged at the taxable person at these supplies within carrying out his/her business activity.

 

II. Tax credits:

Taxable persons must submit a VAT return monthly or quarterly. Taxable persons who are obliged to submit recapitulative statement must submit a VAT return on the 20th day of the month following the expiration of the monthly tax period. Tax credits (excess of input tax over output tax in the tax period) is carried forward to the following VAT tax period. On the request of a taxable person tax credit is refunded within 21 days after the submission of a VAT return form.

 

III. Exemptions:

Exemptions without deductibility of VAT:

  • Certain activities in the public interest (most activities in the field of health, welfare, education, sport and culture);
  • Other exemptions (including insurance, letting and leasing of immovable property, financial transactions, supplies of stamps, betting, gambling and lotteries, and supplies of immovable property);
  • Exemptions on importation (travellers' allowances, importation of goods if such goods supplied in Slovenia would in all circumstances be exempt, re-importation, importation under diplomatic and consular arrangements, importation of goods by international bodies, temporary importation, etc.).

Exemptions with deductibility of VAT:

  • Exemptions on exportation;
  • Exemptions for intra-Community transactions (exemptions related to the supply of goods, certain intra-Community acquisitions of goods, exemptions for certain transport services);
  • Exemptions related to international transport (international sea and air transport of passengers and transport of luggage accompanying passengers);Exemptions on certain transactions treated as exports (supplies of goods or services under diplomatic and consular arrangements, to international bodies);
  • Exemptions for transactions related to international trade (customs warehouses);
  • Special exemptions linked to international traffic of goods (international sea and air transport of passengers and transport of luggage accompanying passengers).
Special Measures derogating from the normal VAT rules in accordance with Article 395 of Directive 2006/112/EC*

Council Implementing Decision of 22 January 2013 authorising the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax.

Comments

Special measure derogating from point 15 of Article 287 of Directive 2006/112/EC, allowing Slovenia to exempt from value added tax (VAT) taxable persons whose annual turnover is no higher than EUR 50,000.
 
Rate(s) Structure
Standard VAT rate Rate: 22.00 %
Comments
Reduced rate 1

(article 98 of Directive - Annex III of Directive) 		Rate: 9.50 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments
Special reduced VAT rate for specific regions (including articles 104 and 105 2006/112/EC) Rate:
Regions
Comments
Special provisions under article 110 2006/112/EC (existing provisions prior to 1991):No
Special provisions under articles 111 2006/112/EC:No
Special provisions under articles 112 2006/112/EC:No
Special provisions under articles 113 2006/112/EC:No
Special provisions under articles 114 2006/112/EC:No
Special provisions under articles 115 2006/112/EC:No
Special provisions under articles 116 2006/112/EC:No
Special provisions under articles 117 2006/112/EC:No
Special provisions under articles 118 2006/112/EC:No
Special provisions under articles 119 2006/112/EC:No
Special provisions under articles 120 2006/112/EC:No
Special provisions under articles 121 2006/112/EC:No
Special provisions under articles 122 2006/112/EC:No

Comments
 
Tax due date

Taxable person shall pay VAT to the state budget on the last working day of the month following the expiry of the tax period.
 
Tax collector

Tax administration of the Republic of Slovenia.
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d211

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,889.23 EUR 8.03
2011 2,995.60 EUR 8.12
2010 2,926.00 EUR 8.07
2009 2,850.80 EUR 7.88
2008 3,165.20 EUR 8.34
2007 2,922.60 EUR 8.31
2006 2,647.20 EUR 8.39
2005 2,472.10 EUR 8.46
2004 2,311.40 EUR 8.33
2003 2,140.40 EUR 8.14
2002 1,981.50 EUR 7.91
2001 1,717.70 EUR 7.39
2000 1,598.90 EUR 7.29
1999 801.60 EUR 3.78

Comments