Limit when a company enters the VAT system in Slovenia

Limit when a company enters the VAT system in Slovenia

When you register a company and start doing your business in Slovenia, accountants recommend that you lead a precise registry about the income of your company. This is because there is a certain limit to the income that is connected to your company entering the VAT system.

Obtaining the VAT number is not mandatory for all companies

According to the Law on Value Added Tax (ZDDV-1), a VAT payer is every foreign or domestic legal or private entity, that independently performs an economic business activity. Obtaining an ID number for VAT is not mandatory of all tax payers. There are certain conditions which you would need to fulfill in order to register for the VAT number.

Your company becomes a VAT payer if it surpasses 50.000€ taxable revenue in the last 12 months. If your company surpasses this limit, you would have to obtain the ID number for VAT purposes. You would also have to register for VAT purposes if your company does business in Europe by having clients or suppliers in other EU member states.

How to obtain the ID number for VAT if you surpass the limit of taxable income?

If you plan on applying for the VAT number, you would have to submit your application on time. You can do so through the online portal eDavki. Your accountant can also do this application on your behalf.

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You would have to submit the application no later than the month, in which it is probable that the amount of taxable income will surpass the limit of 50.000€. Based on that application, your company would receive the ID number for VAT. It will include the prefix “SI” and the tax number of your company. The tax office will issue it no later than the last day of the following month after submitting the application.

Can you obtain the VAT number before surpassing the limit of 50.000€ taxable income?

Your company can also enter the VAT system voluntarily even if it has less than the foreseen amount of taxable income in the last 12 months. In this case, you can submit the application right after registering your LTD company. But when entering the system voluntarily, you would have to be registered in the VAT system for at least the next 60 months. There is also a possibility for your company to become an atypical VAT payer.

Data d.o.o. has been supporting entrepreneurs for over 28 years!

If you require assistance, the consultants at Data d.o.o. can offer full support.

We can obtain the necessary documents for company registration.

Data d.o.o. is also a licensed VEM point and you can perform company registration right here in our office.

The professional team of accountants can make sure that the reports for the VAT are submitted on time.

Our specialized legal department can explain to you at which point you will surpass the limit to enter the VAT system according to Slovene legislation. They can also assist you to apply for the ID number for VAT.

If your company needs a business address, we can offer services of virtual office.

For more information on company registration in Slovenia, send us an e-mail to You can also contact us over the phone 00386 1 6006 270 or 00386 40 530 718 (Viber, WhatsApp). You can also follow us on Facebook.

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