Slovenia VAT (DDV) Guide for 2026: Rates, Registration & Compliance
Slovenia's standard VAT (DDV) is 22%, with a reduced 9.5% band. This guide covers registration, OSS, and monthly filing.
Last updated
Key Takeaways
Slovenia applies a standard VAT (DDV) rate of 22% to most goods and services, including SaaS and digital products, with a 9.5% reduced rate for food, medicines, accommodation, and passenger transport. A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most financial and insurance services, healthcare, and education are exempt; exports and intra-EU B2B supplies are zero-rated.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Slovenia applies a standard VAT (DDV) rate of 22% to most goods and services, including SaaS and digital products sold to consumers. Reduced and special rates apply to specific categories:
Rate | Applies to |
|---|---|
22% (standard) | most goods and services, SaaS, and digital services |
9.5% (reduced) | food, medicines, accommodation, passenger transport, water |
5% (reduced) | printed and electronic books, newspapers, periodicals |
0% (zero) | intra-EU supplies and exports |
Electronically supplied services are taxed where the customer is located, so a foreign SaaS seller charges Slovenian VAT on B2C sales and reports it through the EU One Stop Shop (OSS).
Registration & nexus threshold
Slovenia uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Slovenia, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Slovenian VAT returns are filed monthly by default, or quarterly if annual turnover is EUR 210,000 or less; non-residents and intra-EU suppliers must file monthly. The return and payment are due by the last working day of the month following the period, or by the 20th when the taxpayer must also file a recapitulative statement (EC Sales List).
Exemptions
Exempt supplies include most financial and insurance services, healthcare, and education. Exports and intra-EU B2B supplies are zero-rated.
Penalties
Late or missing returns carry fines of EUR 2,000 to EUR 125,000 for businesses, and late payment fines of EUR 1,200 to EUR 41,000 plus statutory default interest accruing daily.
Sources
[1] European Commission — VAT rates (Slovenia 22% standard, 5% and 9.5% reduced)
[2] European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)
Verified July 2026 against European Commission and Slovenian Financial Administration guidance.
Frequently asked questions
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