VAT in Slovenia

The Value Added Tax (VAT) in Slovenia is known as Davek na dodano vrednost (DDV) in their local language.

What are the VAT rates in Slovenia?

The VAT rates in Slovenia are the following:

Standard rate: 22%
Reduced rates: 5% and 9.5%

Slovenia has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

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.

Foodstuff

9.5%
Water supplies

9.5%
Pharmaceutical products

9.5%
Medical equipment for disabled persons

9.5%
Children´s car seats

22%
Passenger transport

9.5%
Books

9.5% and 5%
Books on other physical means of support

9.5% and 5%
Newspapers

9.5% and 5%
Periodicals

9.5% and 5%
Admission to cultural services (theatre, etc)

9.5%
Admission to amusement parks

9.5%
Pay TV / cable

22%
TV licenses

22%
Writers / composers

9.5%
Hotel Accommodation

9.5%
Restaurant and catering services

9.5%
Restaurants

9.5%
Medical and dental care

Data
Repair of shoes and leather goods

9.5%
Repair of clothing and household linen

9.5%
Hairdressing

9.5%