# Slovenia VAT (DDV) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/slovenia
Published: September 22, 2026

Slovenia's standard VAT (DDV) is 22%, with a reduced 9.5% band. This guide covers registration, OSS, and monthly filing.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en)

- [2] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [3] [Slovenia Financial Administration (FURS) — VAT (DDV)](https://www.fu.gov.si/en/)

Verified July 2026 against European Commission and Slovenian Financial Administration guidance.

#### Frequently asked questions

### What is the VAT rate in Slovenia in 2026?

Slovenia's standard VAT rate is 22%. Reduced or special rates of 9.5%, 5% and 0% apply to categories such as food, books, medicines, and accommodation.

### Do I need to register for VAT in Slovenia as a foreign business?

Yes. Non-established businesses have no registration threshold in Slovenia and must register before their first taxable sale. The domestic small-business exemption applies only to Slovenian-established businesses.

### Is SaaS taxable in Slovenia?

Yes. SaaS and other electronically supplied services are taxed at the 22% standard rate. B2C sales are taxed where the customer is located and are usually reported through the EU One Stop Shop (OSS).

### How often are Slovenia VAT returns filed?

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 following month, or by the 20th for taxpayers that also file a recapitulative statement.

### What is the EU distance-selling threshold for Slovenia?

EUR 10,000 per year across all EU B2C sales of goods and digital services. Above it you charge Slovenian VAT on sales to Slovenian consumers and report through OSS.

### What are the penalties for late VAT in Slovenia?

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.