VAT

Last reviewed 21 Aug 2023

Tax rates

Standard rate: 22 % Reduced rate: 5%, 9.5 %

Supply of goods

Supply of goods and withdrawal for private use (self supply) are taxable.

Place of supply of goods

Principally the place where the item is located at the time disposal is transferred (static supply).

In case of dispatch/transportation by the supplier or purchaser: the place where dispatch/ transportation begins (moving supply).

Importation from third country: If the supplier owes the import VAT – import country

Supply by ship, airplane, railroad within the EU: place of dispatch

Special regulations apply for serial and triangular transactions

Supply of services

Supply of services and private use / supply of services without consideration (self-supply) are taxable

Place of supply of services

Difference is made between services rendered

• to taxable persons (“Business to Business”, “B2B”) or

• to non-taxable persons (“Business to Customer”, “B2C”).

For purposes of determining the place of the supply of services,

• taxable persons (within the EU holding a VAT registration number) and
• non-taxable legal entities holding a VAT registration number

will be considered as “taxable persons”.

Basic rule

B2B	B2C
Place of recipient (Place where the recipient of services has established his business)	Place of supplier (Place where the supplier of services has established his business)

 

Special cases

	B2B	B2C
Supplies of services by intermediaries	Place of recipient (basic rule)	Place of the underlying transaction
Property services	Place of the property	Place of the property
Cultural, artistic, scientific, educational, sports, entertainment or similar services, like services in connection with fairs and exhibitions including services of the respective organizers; not applicable to admission and related services	Place of the event	Place of the event
Admission and other related services for events like fairs and exhibitions	Place of the event	Place of the event
Passenger transport	Distances covered	Distances covered
Transport of goods (without intra-community goods transport)	Place of recipient (basic rule)	Distances covered
Intra-community goods transport	Place of recipient (basic rule)	Place of departure of the transport
Ancillary transport services	Place of recipient (basic rule)	Where the services are physically carried out
Appraisal and processing of movable tangible objects	Place of recipient (basic rule)	Where the services are physically carried out
Restaurant and catering services	Where the services are physically carried out	Where the services are physically carried out
Restaurant and catering services in connection with intra-community passenger transport	Place of departure	Place of departure
Renting of means of transport for up to 30 days	Where the means of transport is actually put at the disposal of the customer	Where the means of transport is actually put at the disposal of the customer
Renting of means of transport for over 30 days	Place of recipient (basic rule)	Where non-taxable person is established Special regulations for hiring pleasure boats
Listed services to third country country customers 1)		Where non-taxable person is established
“Listed services” to customers in the EU		Where non-taxable person is established
Electronically supplied services, such as telecom, radio and TV services 2)	Place of recipient (basic rule)	Where non-taxable person is established

 

Mini-One-Stop-Shop (MOSS) / One-Stop-Shop (OSS)

The MOSS procedure was introduced in Slovenia as per 01/01/2015. Currently taxable persons from an EU member state or third country – who provide electronically supplied services, telecom, radio and TV services to consumers within the EU – can, subject to certain conditions, make use of simplifications within the MOSS system. The taxable person will thereby only be registered for VAT purposes in the member state where the headquarters of the economic activity and/or the permanent establishment are located.
As of July 1, 2021 a registration in the country of destination is not required anymore for the following services, because sales can be declared in one member state of the EU via the One-Stop-Shop (OSS) and VAT can be payed in a centralized way:

• B2C services
• Supplies to consumers: turnover threshold is eliminated (exception for micro-businesses).
• Import: Tax exemption for imports from goods with value
  < EUR 22 is eliminated; Import One-Stop-Shop (IOSS) is applicable for imports to consumers for goods with value
  < EUR 150
• Platforms: certain platforms are treated as if they delivered the goods by themselves (notional delivery); platform may become a tax debtor

Reverse charge (reversal of tax liability)

For all supplies of services and work supply. Special rules apply for building services in Slovenia

Requirements

The supplier of the service has in Slovenia no domicile or habitual abode, nor a permanent establishment involved in supplying the service.

The recipient of the supply of services is a Slovenian taxable person (even with non-taxable activities), a Slovenian non-taxable legal person, or a Slovenian public sector organization.

Consequences

Invoice without VAT, exemption clause, all legally required invoice components must be checked.

The recipient owes the VAT.

Application also

In the case of supplies of work and services by foreign companies, the transfer of the tax liability to the recipient of the service is governed by law

Tax reliefs

Important differentiation concerning input VAT deduction

Exemption (Input VAT deductible even though no VAT chargeable on supply of goods and services)

• Exports of goods
• Subcontracting
• Cross-border goods transportation
• Cross-border passenger transport by boat and aircraft
• Mediation of the above transactions

Zero rates (“non-genuine” tax exemption) (Input VAT is not deductible)

• Services of banks, insurances and pension funds
• Sale of land (supplier‘s possibility to elect for tax liability except for land for building purposes)
• Tax-free renting of property
• Sales of doctors, dentists, midwives etc.
• Small businesses (total net sales not exceeding EUR 50,000 per year)

Deductible input VAT

In the past (2011 and 2012), input tax could only be deducted if the liability was paid on time.
Open, overdue liabilities were only entitled to deduct input tax if the liabilities were reported to the official clearing office for chain netting (AJPES – Agency of the Republic of Slovenia for Public Law Data Collection and Services). The deduction of input tax is currently independent of the payment of the liability, but the obligation to report to the AJPES still exists.

Input VAT correction

The entitlement to deduct input tax generally begins with the commencement of the activity. Formal registration is not a mandatory requirement

Real estate

Rentals

Renting of immovable property is VAT exempt. Possibility to opt for tax liability.

Exception:

Leasing of plant and machinery (22 %)

Sales

Revenues from the sale of property are VAT exempt, possibility to opt for tax liability in written form.

Exception:

Sales before the first use or placing in operation, or sales within 2 years after first use or placing in operation are subject to tax. Sales of land for building purposes are taxable.

Refund of input VAT for Austrian taxable persons within the EU

It's no longer necessary to apply for the refund at the foreign tax authority, instead:

Electronic application to be made by the Slovenian taxable person at its competent Slovenian tax office at the latest by 30 September of the following year. Separate applications are required for each member state.

Filing of original invoices is only necessary if required by fiscal authorities of the respective member state.

Minimum amount of refundable input VAT:

EUR 400 (EUR 50 if the refund period coincides with the calendar year)

Foreign taxable persons

Taxable persons without domicile or permanent establishment in Slovenia

Registration

Registration required if taxable sales are effectuated in Slovenia

Refund of input VAT for taxable persons domiciled in the EU

If no sales are made in Slovenia, refund must be applied electronically at the competent tax office in the respective EU country (country of origin).

Refund of input VAT for taxable persons not domiciled in the EU

If no sales are made in Slovenia, refund must be applied by June 30 of the following year.

Reciprocity is required.

Official forms, accompanied by original invoices, proof of tax liability in third country.

Minimum refundable input VAT amount: EUR 400 (EUR 50 if the refund period coincides with the calendar year)