SLOVENIA

SLOVENIA (DDV)

Slovenia being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.

Standard VAT Rate: 22%

Reduced VAT Rate: 9.5%

Registration Threshold Distance Selling: 35,000 €

EU VAT number format: SI99999999

Registration Threshold

Resident - EUR 50,000
Non resident - There is no registration threshold                 
IC Acquisitions - EUR 13,941.45

VAT Registration

A non-resident business must register for VAT prior performing a supply of goods or services on which VAT is charged on the territory of the Republic of Slovenia (unless otherwise provided by Law). A taxable person carrying out taxable supplies has to apply for a VAT ID number prior performing taxable supply. The application should be submitted at the competent tax office. The competent tax office is defined according to the territorial principle (the taxable person should register there where it will perform most of its business or where it established its branch/subsidiary, etc.)

VAT Compliance

Detailed rules regulate reporting requirements of Slovenian transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes. 

VAT Returns

For non residents the VAT return must be filled on monthly basis.

The last working day of the month following the expiry of the tax period. However, if a taxable person is obliged to submit the Recapitulative statement the deadline for submission of the VAT return and Recapitulative statement is by the 20th day of the month following the expiry of the tax period.

Intrastat and EC Sales Lists

The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Slovenia from other Member States or leave it to other Member States.

Declaration must be filed monthly once the annual threshold is exceeded.

Intrastat declarations can be submitted in paper or electronic format.

The due date for submission is the 15th day of the month following the reference period (or the last working day prior the 15th day of the month). E.g. for the January period, declarations must be submitted by the 15th of February.