Slovenia VAT Calculator 2026 – Add or Remove VAT (22%, 9.5%, 5%)
Free Slovenia VAT calculator: add or remove VAT at 22%, 9.5%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Slovenia
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 22% | Most goods and services |
| Reduced rate | 9.5% | Food, water supply, medicines and medical devices, housing, passenger transport, accommodation, restaurant and catering services (Annex I ZDDV-1) |
| Reduced rate | 5% | Books, newspapers and periodicals incl. e-books, and other Annex IV supplies |
Registration threshold
Small-business exemption: Slovenian turnover up to EUR 60,000 in the prior and current year; VAT due at once above EUR 66,000 in the year (since 1 Jan 2025)
Returns and payment
Monthly VAT return; quarterly if prior-year taxable turnover up to EUR 210,000 and no intra-EU transactions (first 12 months always monthly); VAT ledgers filed electronically with each return
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoice allowed for B2B supplies up to EUR 100 excluding VAT, and to final consumers regardless of amount
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Cash payments (incl. cards) must be fiscally verified with FURS in real time (davčno potrjevanje računov)
- Records of VAT charged and VAT deducted (evidenci) submitted electronically by the VAT return deadline
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2G e-invoicing mandatory for suppliers to budget users via UJP; no B2B mandate confirmed in force as of Sept 2026
Recent changes
Domestic SME threshold raised to EUR 60,000 (from EUR 50,000) and EU cross-border SME scheme from 1 Jan 2025; 'hospitality services' at 9.5% redefined as restaurant and catering services from 1 Jan 2025; rates unchanged
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Slovenia?
The standard VAT rate in Slovenia is 22%. Other rates of 9.5% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.22 (1 plus the 22% standard rate). For example, €100.00 × 1.22 = €122.00, of which €22.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.22. For example, €122.00 ÷ 1.22 = €100.00 net, so the VAT included is €22.00. Taking 22% of the gross price would overstate the tax.
When does a business have to register for VAT in Slovenia?
Small-business exemption: Slovenian turnover up to EUR 60,000 in the prior and current year; VAT due at once above EUR 66,000 in the year (since 1 Jan 2025)
How often are VAT returns filed in Slovenia?
Monthly VAT return; quarterly if prior-year taxable turnover up to EUR 210,000 and no intra-EU transactions (first 12 months always monthly); VAT ledgers filed electronically with each return
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Financial Administration of the Republic of Slovenia (FURS) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Davek na dodano vrednost (DDV) — FURS - Financial Administration of Slovenia
- Stopnje DDV (14th edition, June 2026) — FURS
- Posebna ureditev za male davčne zavezance (SME ureditev) — FURS
- Splošno o DDV (saved 5 Jan 2026) — FURS
- Izmenjava e-računov in e-dokumentov s proračunskimi uporabniki — Government of Slovenia (gov.si)
- VAT rules and rates (table last checked 13/07/2026) — European Commission - Your Europe
- Slovenia SME rules (national annual threshold EUR 60,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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