Meaning behind becoming a VAT payer in Slovenia

Meaning behind becoming a VAT payer in Slovenia

When doing business in Europe, most entrepreneurs would like to become VAT payers which makes conducting business with companies in other EU countries easier. But do you know the meaning behind becoming a VAT payer? The experts at DATA explain in this article.

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Data d.o.o. has been offering support to foreign citizens with their business in Slovenia In addition to company registration services, we also provide professional accounting services. We also have specialized legal advisors that support business owners with every aspect of business Slovenian legislation. Also, you can follow us on Facebook.

What is the meaning when a Slovenian company becomes a VAT payer?

Value added tax or VAT legislation is regulated in the Value Added Tax Act (ZDDV-1). You are obliged to charge VAT under this Act for a certain period of time. After a certain period, you are also obliged to pay the collected VAT to the state – reduced by the tax you have already paid for the purchase of your assets intended for business. In this way, you become liable for VAT.

If you exceed one of the criteria for mandatory entry into the VAT system or become liable for VAT voluntarily, the meaning is that you start to charge VAT on your services or products at the prescribed rate. The general VAT rate is 22% – except for supplies of goods and services for which there is a lower tax rate – 9.5%.

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When does a company in Slovenia have to become a VAT payer?

Taxable persons – meaning both sole proprietors (s.p.) and limited liability companies – must become liable for VAT in cases if:

  • over the last twelve months, they exceed or are likely to exceed € 50,000 of taxable turnover,
  • in the case of acquiring goods within the EU, if the value of these purchases in the current calendar year exceeds 10.000 EUR,
  • in the case of reverse charge – that is, when they provide or receive services that are subject to VAT only by the recipient of the service,
  • when a taxable person in the territory of Slovenia acquires goods due to his transactions related to the performance of activities outside Slovenia,
  • in the case of the provision of a service in the territory of another Member State for which the VAT payer is exclusively the recipient of services.

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What is the meaning behind becoming a VAT payer voluntarily?

In case you would like to become a VAT payer voluntarily because it is profitable for your business conduct, you or your accountant can submit an application via e-Taxes, at a VEM point (electronically) or physically in a branch of the Slovenian Financial Administration (FURS)

In the event that you become liable for VAT voluntarily, you must remain in the VAT system for 60 months.

As a VAT payer, FURS also requires much more reporting from you. Therefore, we recommend that you, as a VAT payer, use the services of our professional accounting and tax consulting at DATA d.o.o.

Are you planning to start your business in Slovenia? Contact DATA for full support!

If you have additional questions about business in Slovenia, do not hesitate to contact DATA d.o.o. for support! Send us an email to You can also call us on +386 1 6006 270, Viber/Whatsapp +386 40 530 718 or skype data.business7.

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