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Value added tax (VAT)

Value added tax (VAT) and VAT registration in Slovenia

The equivalent of Value added tax (VAT) in Slovenia is DDV. There are two taxation rates, 22% and 9.5%. A person becomes liable for VAT when annual turnover exceeds EUR 50,000.

When this happens, an application for the issue of a VAT identification number must be registered in the month when turnover is likely to exceed the annual threshold of EUR 50,000.

An individual or business can apply to become VAT registered even if your turnover does not reach the threshold. An application can be submitted when the company is being set up on condition that the applicant remains a taxable person for at least 60 months thereafter.

How can an individual become liable for VAT?

A person or entity wishing to register for VAT must apply for a VAT identification number by submitting anelectronic form via the eTax system or Slovenian Business Point portal to the tax administration office. Use of the e-Tax system or Slovenian Business Point portal requires a digital certificate.

VAT entire process of registration in Slovenia can also be carried out at the SPOT point with free assistance from a specialist. (To review form DDV-P2.)

Based on the submitted application, the tax authority identifies the person or entity for VAT purposes: a VAT identification number is assigned, which consists of alphanumeric characters with the first two indicating the country the business is registered in (SI for Slovenia) and the number itself.

The Slovenian tax authority issues the VAT identification number by no later than the last day of the month following the month of application.

VAT return

Every taxable person identified for VAT purposes is obliged to submit a VAT return.

A VAT return must be submitted for each tax period separately,  whether the person or entity is liable to pay VAT for that tax period or not.

The deadline for submitting a VAT return is the last business day of the month following the end of the tax period and in some cases even earlier.

The DDV-O form may be sent to the tax office only in electronic form through the eTax system . Use of the e-Tax system requires a digital certificate.

What is the identification procedure for VAT purposes for a foreign company that is not established but which carries out business activities in Slovenia?

Even if a company's head office is in another state and the company carries out activities in Slovenia only occasionally, it must be identified for VAT purposes.

It must obtain a Slovenian tax identification number and submit accounts for the tax period to calculate tax due. A foreign taxable person who obtains a tax identification number and VAT identification number in Slovenia is obliged to submit monthly VAT returns.

An application for a VAT identification number must be submitted at least 15 days before the company starts business. The application must be submitted electronically on the DDV-P3 form through the eTax system.

The form must be accompanied by a certificate from the relevant authority from where the company is based stating that the company is liable to charge VAT in that place, or by an extract from the business register which demonstrates that the company is registered as a business entity in its home area.

The form must also be accompanied by a certificate demonstrating that the company intends to perform business activities in Slovenia.

The tax authority issues a decision on identification for VAT purposes no later than by the taxable supply date indicated in the company's application.