Slovenia VAT rate 2026: 22% standard rate

By Remco from Avatcado

Slovenia charges a 22 percent standard VAT rate, a 9.5 percent reduced rate for most groceries and accommodation, and a 5 percent super-reduced rate for books and press in force since 2020. A pending reform (ZIURS) adopted by parliament in May 2026 would cut basic food from 9.5 to 5 percent, but a referendum challenge has kept it stalled, so the 22/9.5/5 schedule remains current.

Slovenia VAT rates

RateTypeApplies to
22%StandardDefault rate for goods and services not listed under a reduced or super-reduced category.
9.5%ReducedMost foodstuffs not in the 5 percent bracket, passenger transport, accommodation and hotel services, and pharmaceuticals and medical equipment.
5%ReducedBooks, newspapers, and periodicals in both physical and electronic form, in force since 1 January 2020, excluding predominantly advertising or video-heavy publications.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Slovenia VAT number

Businesses charging Slovenia VAT must hold an active Slovenia VAT registration. Check any Slovenia VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Slovenia VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/SI" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "SI",
    "country_name": "Slovenia",
    "currency": "EUR",
    "standard_rate": 22,
    "other_rates": [
      {
        "rate": 9.5,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Is Slovenia about to cut VAT on food?

A reform called ZIURS, adopted by the National Assembly in May 2026, would permanently cut basic staple foods from 9.5 to 5 percent, but a trade-union referendum challenge has left the VAT provisions suspended, so the current 22/9.5/5 schedule still applies as of the review date.

What is the VAT registration threshold in Slovenia?

EUR 60,000 of annual taxable turnover, raised from EUR 50,000 on 1 January 2025, with a EUR 66,000 immediate transitional in-year registration limit.

How often do businesses file VAT returns in Slovenia?

FURS raised Slovenia's VAT registration threshold to EUR 60,000 in 2025, and filing cadence follows the same turnover logic: the higher a business's turnover, the more often it generally must file.

How is VAT charged on digital services sold to consumers in Slovenia?

Digital services such as software subscriptions sold to Slovenian consumers are taxed at Slovenia's 22 percent standard rate, since the reduced rates are reserved for categories like groceries, transport, and books, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Slovenia?

Under Article 196 of the EU VAT Directive, a Slovenian business buying services from elsewhere in the EU is responsible for the VAT itself, not the seller: it identifies itself with its ID za DDV and reports the Slovenian VAT directly to FURS.

VAT number formats

See how Avatcado validates Slovenia numbers, including the fallback when VIES is down, on the coverage page, or on the FURS register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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