VAT Rates in Slovenia
Slovenia, like many other countries, has a value-added tax (VAT) system with multiple rates. The standard VAT rate in Slovenia is 22%, which is applicable to most goods and services. In addition to the standard rate, Slovenia also offers two reduced VAT rates: one at 5% and another at 9.5%. These reduced rates are aligned with the European Union’s VAT Directive, which allows member states to apply lower rates to specific categories of goods and services.
Read more regarding VAT rates in Slovenia in our comprehensive guide below.
VAT Rates in Slovenia
Standard VAT rate |
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| A standard VAT (Value-Added Tax) rate is each country’s most typical VAT rate applied to goods and services. It is applied to the majority of goods and services, with some exceptions, such as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 22% | All goods or services not included in the reduced rates table below |
| Reduced VAT rates | |
| Certain goods and services are eligible for reduced VAT rates. as essential items or other specific goods or services that may have a reduced rate and are presented below. | |
| Rate | Good or Services |
| 9.5% | “First Reduced rate” |
| Food and beverages (excluding alcoholic beverages) for human and animal consumption; | |
| Water; | |
| Medicines used for the prevention and treatment of diseases in human and veterinary medicine, as well as birth control and hygiene protection products; | |
| Certain medical equipment, accessories, and other medicines meant for personal use to alleviate or treat injuries or disabilities, including repair and maintenance of such items; | |
| Passenger transport and their personal luggage; | |
| Entrance fees for exhibitions, theaters, museums, visits to natural sites, cinemas, musical and circus performances, fairs, amusement parks, zoos, and similar cultural performances and sporting events; | |
| Royalties for writers and composers and services provided by performing artists; | |
| Certain supplies of works of art, collectors’ items, and antiques. | |
| Apartments, housing, and other residential facilities intended for permanent residence, as well as repairs and renovations to these structures; | |
| Cleaning services in private households; | |
| Animals for fattening, seeds, plants, fertilizers, and certain fertilized fowl eggs, as well as services intended for use in agriculture, forestry, and fishing; | |
| Accommodation in hotels and similar establishments, including homes and other movable facilities; | |
| Use of sports facilities; | |
| Burial and cremation services, as well as goods directly related to these services provided by a funeral service provider; | |
| Public hygiene services; | |
| Minor repairs of bicycles, shoes and leather goods, clothing, and household linen; | |
| Home care services; | |
| Hairdressing; | |
| Potted plants, seedlings, and cut flowers. | |
| 5% | “Second reduced rate”, “Super reduced rate” etc. |
| Books (including library borrowing), newspapers, periodicals, brochures, leaflets, music (whether printed or in manuscript form), and maps supplied in physical or electronic format or both, but not including material that is predominantly intended for advertising or consists entirely or largely of video or audio content. | |
| 0% | Zero rated products |
| Goods that are exported outside of the country; | |
| Goods that are supplied to taxable persons or non-taxable legal persons in other EU member states, provided that certain conditions are met; | |
| International transportation services, such as the international air and sea transportation of passengers and their luggage, chartering and repair of vessels and aircraft, and the provision of services directly related to their needs; | |
| Certain transactions that may not be considered exports, but are treated as such, including the supply of goods or services to certain bodies established by the EU or to international bodies, and the supply of gold to central bank | |
| Certain transactions related to international trade, such as supplies of goods that fall under a customs and VAT warehousing regime, and the related services.
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Exempt From VAT |
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| Services provided in the public interest such as healthcare, education, cultural services, sports, and postal services; | |
| Other specific supplies, such as insurance, real estate leases, financial transactions, gambling, certain supplies of buildings and land, and the supply of gold to the Bank of Slovenia; | |
| Importation of goods that are exempt in Slovenia, reimportation of certain previously exported goods, importation under diplomatic and consular arrangements, importation of goods by international organizations, the EU, the European Atomic Energy Community (EURATOM), the ECB, the European Investment Bank (EIB), or certain other bodies, and temporary importation of goods for re-export. | |
Various countries announced short-term adjustments to their VAT rates in response to COVID-19. This resulted in reductions to the VAT rates on products and services sold by businesses that were particularly hit hard by the pandemic’s economic fallout, such as the hospitality sector. To learn more about the implications of COVID-19 in Slovenia, please visit our news section by clicking here.
Last Updated: 22/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
