Slovenia VAT (DDV) 2026 — 22% Standard, 9.5% Reduced

Slovenia applies a 22% standard DDV rate (Davek na dodano vrednost) and a reduced 9.5% rate in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 DDV Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

These are the only two rates Slovenia applies. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Slovenian VAT number format with the VAT validator.

What the 9.5% Reduced Rate Covers

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables.
• Books, newspapers and magazines — printed and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Pharmaceutical products — prescription and over-the-counter drugs.
• Passenger transport — bus, tram, rail within Slovenia.
• Hotel accommodation — overnight stays.
• Cultural events — cinema, theatre, museum admission.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate DDV automatically.

VAT Registration Threshold

• Mandatory registration: annual turnover exceeding €50,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Slovenian businesses: foreign businesses making taxable supplies in Slovenia must register for VAT regardless of turnover.

VAT Registration in Slovenia

1. Who must register: any business exceeding the €50,000 threshold, plus all non-Slovenian businesses making taxable supplies in Slovenia.
2. Where: register with FURS (Financial Administration of the Republic of Slovenia). Applications can be submitted online.
3. What you receive: a VAT identification number (SI + 8 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Slovenian Invoice Requirements

1. Supplier details — full legal name, registered address, VAT identification number and matična številka.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding DDV.
7. Rate and amount — applicable DDV rate (22% or 9.5%) per line, net subtotal per rate, total DDV amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Reverse Charge in Slovenia

• B2B services from Slovenia to an EU customer: invoice at €0 DDV with reverse charge reference.
• B2B services received from abroad: self-account Slovenian DDV under the reverse charge.
• Domestic construction: the main contractor self-accounts DDV on payments to subcontractors.

Check any cross-border scenario with the reverse-charge vs OSS checker.

OSS — Slovenia and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via FURS. File one quarterly return covering all destination countries.
• Below €10,000: charge Slovenian 22% DDV on all B2C cross-border sales.

Worked Examples

Worked Example — Adding 9.5% Reduced DDV

A Ljubljana pharmacy sells medicine worth €400 net. The reduced 9.5% rate applies.

Gross = €400 × 1.095 = €438 · DDV = €38

Verify instantly with the VAT calculator — select Slovenia and set 9.5% in Custom-rate mode.

How to Use the Slovenian VAT Calculator

1. Select Slovenia from the country dropdown — the standard 22% rate auto-fills.
2. Choose mode: Add DDV (net → gross), Remove DDV (gross → net), or Custom rate (use 9.5% for reduced items).
3. Enter the amount and click Calculate. Net, DDV and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from FURS (Financial Administration of the Republic of Slovenia) and EUR-Lex. Always confirm with your local davčni svetovalec or tax advisor.