Slovenia
VAT Name :
Davek na dodano vrednost (DDV)
VAT Number Format :
12345678 (8 digits)
VAT Information Offices :
Davcni Urad Ljubljana (Tax Office Ljubljana), Davcna ulica 1, SI -1000 Ljubljana
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 22% | Standard | All other taxable goods and services |
| 9.5% | Reduced | Certain foodstuffs, supplements and substitutes; Live animals, seeds and plants for foodstuffs; Water; Certain listed pharmaceuticals; Certain listed medical equipment; Passenger transport; Books,newspapers and periodicals; Admission to shows , theatres, etc.; Transfer of copyrights for writers, authors and performing artists; Social housing; Renovation and repairs to private dwellings; Window cleaning; Agricultural inputs; Hotel accommodation; Restaurants and catering, preparing and serving meals; Sporting events and facilities; Undertakers; Crematoriums; Street cleaning; Waste collection; Certain repair services; Hairdressing; Imported art; Art supplied by creator; Residential housing construction services; Live plants |
| 5% | Reduced | E-books |
| 0% | Zero | Intra-EU and international passenger transport (excl. road transport) |
EXEMPTIONS
- Letting of immovable property
- Letting of residential property (excluding short term letting)
- Letting of commercial property
- Financial and insurance services
- Healthcare & social care
- Education
- Cultural services
- Postal services
- Sports and physical education
- Supply of land
- Option to tax can apply in certain cases to leasing and letting of immovable property, supply of buildings and land
THRESHOLDS
Registration Threshold : EUR 50.000
(EUR 7.500 for persons engaged in agricultural activity)
Distance Selling Threshold : EUR 35.000
Dispatches : EUR 220.000 (simplified) or EUR 4 million (full)
Arrivals : EUR 140.000 (simplified) or EUR 9 million (full)
Intra-Community Acquisition Threshold : EUR 10.000
VAT Free Shopping for Tourists : EUR 50
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
PENALTIES
Late Filing/Payment/Registration : 50% of VAT due up to maximum of EUR 125.000
Other :
– Late or incorrect filing of EC Sales Lists: fines between EUR 2.000 and EUR 125.000
– Intrastat filings: Minor fines for infringements
– Higher penalties may apply in cases of tax fraud, evasion, etc.
DEADLINES
Assessment Period : 5 years for large businesses; 3 years for other businesses.
Can be extended up to 10 years.
Standard Tax Period : Monthly
Quarterly filing where turnover < EUR 210.000
Electronic filing : return submitted by 20th day following tax period month/quarter
ESL filing : monthly submitted by 20th day following reporting period
Intrastat filing : 15th of the month following the reporting period