Slovenia VAT Calculator
How Much Is VAT in Slovenia?
The standard VAT rate in Slovenia is 22% in 2026. Other rates: 9.5% — Foodstuffs, water supply, medicines and medical equipment, passenger transport, hotel accommodation, admission to cultural and sports events, certain residential property and renovation, hairdressing, minor repairs, flowers; 5% — Books, newspapers and periodicals, including electronic publications; 0% — Exports outside the EU and intra-EU B2B supplies of goods (exempt with right of deduction). Locally the tax is called Davek na dodano vrednost (DDV). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Slovenia VAT
To add 22% VAT to a net (tax-exclusive) price, multiply it by 1.22. To remove VAT from a gross (tax-inclusive) price, divide it by 1.22.
- Add VAT: EUR 100 net × 1.22 = EUR 122 gross (that is EUR 22 of VAT)
- Remove VAT: EUR 122 gross ÷ 1.22 = EUR 100 net (that is EUR 22 of VAT)
Use the Slovenia VAT calculator above for any amount, or compare Slovenia with every other country in our VAT rates by country table.
Slovenia VAT Rates Overview
Every VAT rate currently in force in Slovenia
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 22% | Most goods and services, including alcohol and, since 2025, drinks with added sugar or sweeteners |
| Reduced rate | 9.5% | Foodstuffs, water supply, medicines and medical equipment, passenger transport, hotel accommodation, admission to cultural and sports events, certain residential property and renovation, hairdressing, minor repairs, flowers |
| Super-reduced rate | 5% | Books, newspapers and periodicals, including electronic publications |
| Zero rate | 0% | Exports outside the EU and intra-EU B2B supplies of goods (exempt with right of deduction) |
VAT History and Local Rules in Slovenia
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Optional VAT grouping introduced from 1 January 2026
- 2025: Registration threshold raised from EUR 50,000 to EUR 60,000; sugary drinks moved from 9.5% to 22%; VAT ledger e-reporting from July
- 2020: 5% super-reduced rate introduced for books and newspapers, including e-publications
- 2013: Rates raised to 22% standard and 9.5% reduced (from 20% and 8.5%)
- 1999: VAT introduced, replacing the sales tax
Is the VAT rate the same everywhere in Slovenia?
Yes, the same VAT rates apply throughout Slovenia; there are no territories with special VAT treatment.
Good to know
Since July 2025, Slovenian VAT payers must submit their VAT ledgers (knjige DDV) electronically to FURS, a first step before mandatory B2B e-invoicing from 1 January 2028.
Food is generally at 9.5%, but drinks with added sugar or sweeteners have been taxed at the standard 22% since 1 January 2025. Books and newspapers are at 5%.
Zero-Rated and Exempt Supplies in Slovenia
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- International transport services linked to exports
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Healthcare and medical services
- Education
- Residential letting
- Sale of land and older buildings (option to tax possible)
Slovenia VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Slovenia.
| Local name | Davek na dodano vrednost (DDV) |
|---|---|
| VAT number format | SI + 8 digits (e.g. SI12345678) |
| Registration threshold | EUR 60,000 taxable turnover in the previous 12 months (since 1 January 2025) |
| Non-resident businesses | Non-established businesses must register before making taxable supplies in Slovenia; no threshold applies |
| Filing frequency | Monthly; quarterly allowed for businesses with annual turnover below EUR 210,000 |
| Filing and payment deadline | Last working day of the month following the tax period, filed via eDavki |
| E-invoicing / reporting | B2G e-invoicing mandatory since 2015; VAT ledgers reported electronically since July 2025; mandatory domestic B2B e-invoicing legislated from 1 January 2028 |
| Tax authority | Financna uprava Republike Slovenije (FURS) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Financna uprava Republike Slovenije (FURS) before relying on them.
Cross-Border Sales and Refunds in Slovenia
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Slovenian consumers charge Slovenian VAT at 22% and normally report it through the EU One-Stop Shop (OSS); EU-established sellers can apply home VAT below the EU-wide EUR 10,000 threshold.
Tourist VAT refunds: Non-EU residents can reclaim VAT on goods exported in personal luggage when a single invoice exceeds EUR 50 including VAT.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Slovenia
What is the current VAT rate in Slovenia?
The standard VAT rate in Slovenia is 22% in 2026. Other rates in force: 9.5% (reduced rate), 5% (super-reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Slovenia?
To add 22% VAT, multiply the net price by 1.22. To remove it from a VAT-inclusive price, divide by 1.22; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT registration threshold in Slovenia?
Resident businesses must register once taxable turnover exceeds EUR 60,000 in the previous 12 months, up from EUR 50,000 before 2025. Foreign businesses must register from their first taxable supply.
Can tourists get a VAT refund in Slovenia?
Yes. Non-EU residents can reclaim VAT on goods taken out of the EU if a single invoice exceeds EUR 50 including VAT and the export is confirmed by customs.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.