VAT Returns – Slovenia

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

RateTypeWhich goods or services
22%StandardAll other taxable goods and services
9.5%ReducedCertain 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 (from 01/01/2010 - e books); 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
0%ZeroIntra-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 200.000
Arrivals : EUR 120.000
Intra-Community Acquisition Threshold : EUR 10.000
VAT Free Shopping for Tourists : EUR 50

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 – by 10th working day following the reporting period