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Slovenia: Domestic Corporate Taxation

Sales Taxes and Vat

A person must register for VAT if the value of taxable supplies exceeds EUR25,000 during the previous 12 months (EUR7,500 if agricultural). The standard rate of VAT in Slovenia is 20%. A reduced rate of 8.5% is applicable for food, water supply, medicines and specific medical appliances, public transport, books and certain entertainment tickets. Some transactions are exempt from VAT, including insurance, some tourist services, property leasing and certain financial transactions.

Any legal entity carrying out business where the supply of goods or services is subject to VAT must acquire a VAT identification number before commencing business activities. VAT returns must be submitted monthly and must be paid by the last working day of the month following the taxable period.



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