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Slovenia VAT Rates 2026

Slovenia (Slovenija) levies Value Added Tax as DDV (Davek na dodano vrednost). The standard rate is 22%, applied to most goods and services. Reduced rates of 9.5% and 5% apply to food and water supply, books, hotel accommodation, passenger transport, medicines.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/SI endpoint to get Slovenia data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/SI
# No authentication required for rate lookups

# Response:
# { "country_code": "SI", "tax_type": "vat",
#   "standard_rate": 22, "reduced_rates": [9.5, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Slovenia standard rate.

// 1. Validate the customer's Slovenia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/SI/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Slovenia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/SI').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [9.5, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Slovenia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Slovenia VAT

Slovenia raised VAT to 22% during the 2013 banking crisis as the price of avoiding an international bailout, and the rate has stuck. A separate 5% band was carved out in 2020 for books and publications, including digital editions. Wedged between Italy, Austria, Croatia and Hungary, Slovenia handles outsized transit-trade VAT flows relative to its two-million population, and mandatory B2B e-invoicing is scheduled for mid-2026.

VAT in Slovenia is administered by the Finančna uprava Republike Slovenije (FURS). Slovenia VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · FURS (accessed Jun 2026)

Rate history

• 2013Standard rate raised from 20% to 22%
• 20205% rate introduced for books and publications

Frequently asked questions

VAT & GST rates in other EU countries