Register for VAT in Slovenia

How to register for VAT in Slovenia?

Slovenia, a member of the European Union, follows the EU VAT system. Businesses operating in Slovenia need to comply with VAT regulations, which include registration, regular filing, and deregistration when necessary. Understanding these processes is essential to ensure compliance and avoid penalties. This guide provides a clear overview of VAT obligations in Slovenia for both domestic and foreign businesses.

When should a business register for VAT in Slovenia?

Businesses must register for VAT in Slovenia under the following circumstances:

Mandatory VAT registration:

  • Threshold: €50,000 annual turnover from domestic supplies (goods/services within Slovenia).
  • Foreign Businesses: Required if storing goods in Slovenia, organizing events, or B2C supplies without OSS.
  • Non-EU companies: Must appoint a fiscal representative(local entity liable for VAT).

Voluntary VAT registration:

    • Businesses below the threshold can opt for VAT registration to claim input VAT on expenses.
    • Foreign businesses engaged in B2B transactions may choose to register to streamline operations.

How to register for VAT in Slovenia?

The VAT registration process involves:

  • Necessary documents required:
    • Business incorporation documents.
    • Proof of turnover (if applicable).
    • Fiscal representative details (non-EU businesses).
  • Receive a SIVAT number (issued within 1–2 weeks).

Special Cases:

  • OSS scheme: Use the EU’s One-Stop Shop for B2C digital services to avoid multiple registrations.
  • Reverse charge: Applies to B2B intra-EU transactions; no need for suppliers to register.
  1. Required documents:
    • Business registration certificate
    • Articles of incorporation
    • Proof of taxable activities in Slovenia
    • Identification documents of company representatives
  2. Processing time:
    • Typically, VAT registration is completed within 30 days.

Slovenia applies the following VAT rates:

  • 22% (Standard Rate): Applies to most goods and services.
  • 9.5% (Reduced Rate): Applies to specific goods like food, medicines, books, and public transport.
  • 5% (Super-Reduced Rate): Applies to newspapers and periodicals.
  • 0% (Exemptions): Includes financial, insurance, and medical services.

VAT filing obligations

Businesses registered for VAT in Slovenia must comply with periodic filing requirements:

  • Monthly filing required for businesses with an annual turnover exceeding €600,000. Quarterly filing required smaller businesses (can opt for monthly).

VAT payment deadline in Slovenia:

  • VAT returns must be filed by the 25th of the month following the reporting period.
  • Payments must be made by the same deadline to avoid interest and penalties.

VAT deregistration in Slovenia

When can you deregister?

A business can apply for VAT deregistration in the following cases:

  • If taxable turnover falls below €50,000 for 12 consecutive months.
  • If business activities cease or the company is liquidated.
  • If a foreign company no longer provides taxable supplies in Slovenia.

Deregistration process involves:

Submitting an Application to the Slovenian Tax Authority (FURS) with reasons for deregistration.

Final VAT Return Filing and payment of any outstanding VAT liabilities.

Inspection & Approval by the tax authorities before deregistration is confirmed.

Penalties for non-compliance

Businesses failing to comply with VAT regulations in Slovenia may face:

  • Late Registration Penalties: Fines ranging from €2,000 to €125,000.
  • Late Filing Penalties: Fines up to €4,000 for delayed VAT returns.
  • Failure to Keep Records: Can result in penalties up to €75,000.

Compliance tips for businesses:

  • Use eDavki for seamless filing.
  • Retain invoices, customs documents, and proof of shipments.
  • Monitor cross-border transactions for reverse charge applicability.
  • Consult a tax advisor for complex cases (e.g., e-commerce, intra-EU goods).