Slovenia
VAT Basics
VAT Rates by goods and services in Slovenia
The standard VAT rate is 22%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.
The first reduced VAT rate is 9.5%. This reduced rate applies to foodstuffs (except alcoholic drinks), water supplies, pharmaceutical products, agricultural products, certain books, newspapers and periodicals – with few marketing contents, writers and composers, cultural events, hotel accommodation, among others.
In addition, there is a reduced VAT rate of 5%. This reduced rate applies to printed and electronic publications.
Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.
Finally, some supplies are VAT exempt, such as health services and financial services, betting, gambling and lotteries, and education, among others.
To confirm the VAT rate applicable to your product or service in Slovenia, we recommend that you contact us.
