VAT Number Format In Slovenia

All EU member states have a fixed format for their VAT numbers. In Slovenia, it includes 8 digits and the prefix SI (e.g., SI01234567). The last digit is a check digit.

VAT Rates In Slovenia

The standard VAT rate in Slovenia is 22%, with a reduced rate of 9.5% on certain goods and services.

• 22% (Standard) – Applies to all taxable supplies, with certain exceptions
• 9.5% (Reduced) – Some foodstuffs, food, and meals in the hospitality industry, water supply, certain medicines, accommodation that is part of social policy, hairdressing services, etc.
• 0% (Zero) – Intra-community and international transport

‍

VAT Payments And Returns In Slovenia

Every taxable person identified for VAT purposes is obliged to submit a VAT return. Taxable persons must submit their VAT tax returns electronically via FURS’s eDavki portal.

VAT Returns Frequency In Slovenia

Taxable persons in Slovenia must submit their VAT returns electronically via FURS’s eDavki portal on a monthly or quarterly basis, depending on the amount of annual turnover of the taxable person.

• Monthly – by the last business day of the month following the taxation period if the annual revenue of the taxable person is higher than EUR 210,000.
• Quarterly – by the last business day of the month following the taxation period if the annual revenue of the taxable person is less than EUR 210,000.

There are some exceptions when VAT Returns must be submitted earlier, i.e., a taxable person who carries out intra-Community transactions and is liable to submit a recapitulative statement must submit a VAT return by the 20th day of the month following the expiry of the tax period.

Penalties in case of late filings or misdeclarations

Failure to register, non-payment or late VAT payment, incomplete or incorrect VAT returns will trigger a penalty between EUR 2,000 and EUR 125,000 for the business entity and between EUR 200 and EUR 4,100 for any person liable for the business entity.

VAT invoices issue in Slovenia must contain at least the following:

• date of invoice issuance
• a unique, sequential number of the invoice
• supplier data (company name, address, VAT number)
• customer data (address, VAT number, and other data if available)
• full description of goods and services provided (quantity and type)
• date of the delivery
• net price per unit (excl. VAT)
• rate and amount of VAT applicable for the category of goods and services provided
• the invoice total
• statement messages in case of special supplying or tax regimes

Penalties for non-compliance with invoicing and accounting obligations

According to the European Commission, a penalty ranging between EUR 1,200 and EUR 41,000 may be imposed if a legal person fails to include the required information on the invoice. On the other hand, a penalty ranging between EUR 2,000 and EUR 125,000 may be imposed if a legal person fails to issue an invoice, fails to provide the authenticity of origin, integrity of content, and legibility of invoices during the specific period.

Electronic invoicing has been mandatory in Slovenia since 1 January 2015. Provision of Payment Services to Budget Users Act mandates the use of eInvoices in billing for public procurement. The use of electronic invoices is fully applied in the public sector (B2G and G2G).

For B2B and B2C transactions, issuance of invoices electronically is permitted, but still not mandatory.

Real-time reporting to Slovenian Tax Authorities (eDavki) is mandatory for all transactions made in cash.

How does it work?

1. The entrepreneur sends an electronically signed XML data message about the transaction to the Slovenian Tax Authority.
2. Slovenian Tax Authority checks the XML message, adds a unique invoice identity code, and sends back confirmation to the entrepreneur.
3. Entrepreneur creates a QR code from the unique invoice identity code received by the Slovenian Tax Authority and prints it on the receipt.
4. The customer receives the receipt.
5. Registration of the sale can be verified through the web application of the Tax Authority. The customer can verify the authenticity of the received invoice.

Who is affected by this obligation?

• Natural persons who are obliged to pay the income tax on independent personal activities
• Natural persons who are obliged to pay the profit tax
• Business entities obliged to pay the profit tax (corporations and others) if they are obliged to issue receipts according to special regulations