VAT rates in Slovenia – standard and lowered rate

Foreigners who engage in business in Europe often have specific questions about value added tax – VAT. In Slovenia, there are two VAT rates – standard 22% and lowered 9,5%.  Certain products are eligible for the lowered VAT rate and we will be explaining for which products you can charge the lowered VAT rate after company registration in Slovenia.

Data d.o.o. is one of the leading companies offering support to local and foreign entrepreneurs starting their business in Slovenia. Our experienced accountants can make sure that you calculate the VAT at the prescribed rate. We also have a legal department which can assist in consultation about Slovene legislation. Additionally, they can submit applications for your company’s VAT number and prepare contracts and internal regulations for you.

For which services and products can you calculate the lowered VAT rate?

As mentioned, the standard VAT rate in Slovenia is 22%. But for certain products and services a lowered 9,5% VAT rate can be calculated.

Those main products are food and beverage products, excluding alcohol beverages. Within this scope food products for people and animals are included, also products intended for the preparation of food, food supplements and the act the food preparation itself.

Water supply also falls under the lowered VAT rate category. Also, medicines for human and veterinary medicine fall under this scope, which also include hygiene products. Medical equipment is also a subject of lowered VAT rate.

This VAT rate also covered transportation of passengers and their luggage. In the education scope, books and entrance fees for cultural events also fall under the lowered 9,5% VAT rate. Certain artistic products, import of those art products as well as copyrights of composers and authors, are also a subject of the lowered rate.

Apartments, parts of apartment and other object for long-term lodging also fall under this category. Renovation and construction of these objects are also included here.

You can also calculate the 9,5% VAT rate for animals for slaughter, seeds and fertilizers and services meant particularly for use in agriculture.

Short-term rent in hotels, guesthouses and similar lodging facilities is also a subject of the lowered VAT rate, as is usage of sports facilities. The last services for which you can calculate the lowered VAT rate are funeral services and services of public hygiene.

The novelty for which you can also calculate the 9,5% VAT now is electronic publications. This was not the case earlier but now the government has accepted these products within the lowered VAT rate as well.

Company registration in Slovenia is fast and easy with support of Data d.o.o.

If you need more information on company registration in Slovenia, EU, send us an e-mail to [email protected]. 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.