Value added tax (VAT) payer in Slovenia

Value added tax (VAT) payer in Slovenia

When doing business in Europe, most entrepreneurs want to become a value added tax (VAT) payer. It makes it easier to do business with companies in other EU countries. But do you know what it means to become a VAT payer in Slovenia? In this article, DATA experts explain to you how and when to become a VAT payer in Slovenia!

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What does it mean when a Slovenian company becomes a VAT payer?

The Law on Value Added Tax (ZDDV-1) regulated Value Added Tax in Slovenia. According to this law, you are obliged to calculate VAT for a certain period of time. After a certain period, you are also obliged to pay the collected VAT to the state – deducting the tax you have already paid for the purchase of your business assets. In this way you become a VAT payer. If you exceed one of the criteria for mandatory entry into the VAT system or become a voluntary VAT payer, you have to start charging VAT on your services or products at the correct rate. The general VAT rate is 22% – except for supplies of goods and services for which there is a lower tax rate – 9.5%.

When does a company in Slovenia have to become a value added tax (VAT) payer?

Taxpayers – meaning both sole proprietors (s.p.) and limited liability companies – must become VAT payers in cases where:

  • during the last twelve months exceed or are likely to exceed 50,000 euros of taxable turnover,
  • in case of acquisition of goods within the EU, if the value of these purchases in the current calendar year exceeds EUR 10,000,
  • in the case of reverse charge – ie when you provide or receive services that are subject to VAT only from recipients of services,
  • when a taxpayer procures goods on the territory of Slovenia 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 the services.

What does it mean to become a value added tax (VAT) payer voluntarily?

In case you want to become a value added tax payer because it is profitable for your business conduct, you or your accountant can file a request via e-Tax, at the VEM point (electronically) or physically at the branch of the Slovenian Financial Administration (FURS). In case you voluntarily become a VAT payer, you must stay in the VAT system for 60 months. As a VAT payer, FURS also requires  more reports from you. Therefore, we recommend that you, as a VAT payer, use the services of our accounting and tax consulting in DATA d.o.o.

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If you also need more details on business in Slovenia, send us an email to You can also call us on +386 1 6006 270/+386 1 6006 274 (landline). You can also use Viber/Whatsapp +386 40 530 718/+386 64 173 023 or skype data.business7.

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