Glossary

DDV (davek na dodano vrednost, VAT)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

DDV is Slovenia's value added tax (VAT). Registering for VAT is compulsory once turnover exceeds the threshold: €60,000 of turnover in Slovenia in a calendar year. Standard rate: 22%.

Key figures

Mandatory VAT registration threshold
€60,000 of turnover in Slovenia in a calendar yearthe exemption applies when turnover did not exceed €60,000 in the previous calendar year and does not exceed it in the current one; once €60,000 is passed during the year, you may stay outside VAT up to €66,000, and the VAT number is needed from 1 January of the next year, or from the month in which €66,000 is exceeded. The threshold applies since 1 January 2025; before that it was €50,000Legal basis: ZDDV-1, 94. člen · as of 10 October 2026 · source
VAT: standard rate
22%Legal basis: ZDDV-1, 41. člen · as of 10 October 2026 · source
VAT: reduced rate
9.5%for example food and medicines (Annex I to ZDDV-1)Legal basis: ZDDV-1, 41. člen · as of 10 October 2026 · source
VAT: super-reduced rate
5%books, newspapers and magazines, printed or electronic (Annex IV to ZDDV-1)Legal basis: ZDDV-1, 41. člen · as of 10 October 2026 · source
Format
8 digitsLegal basis: ZDavP-2 · as of 1 October 2026 · source

Rates

  • Standard: 22%.
  • Reduced: 9.5%, for the goods and services in Annex I to ZDDV-1.
  • Special reduced: 5%, for the goods and services in Annex IV.

Registration

  • Threshold: €60,000 of turnover in Slovenia in a calendar year.
  • Below it you are a small taxable person (mali davčni zavezanec): you do not show VAT on invoices and cannot deduct input VAT.
  • You can also register voluntarily by notifying FURS electronically in advance.
  • The application for a VAT number is filed with FURS electronically only.

The VAT number

The VAT identification number (identifikacijska številka za DDV) is your tax number (davčna številka) with the prefix SI. FURS publishes the data of VAT payers on its website so that business partners can check them.

Frequently asked questions

At what turnover must you register for VAT in Slovenia?

Threshold: €60,000 of turnover in Slovenia in a calendar year. Below it registration is voluntary.

What are the VAT rates in Slovenia?

Standard 22%, reduced 9.5% and special reduced 5%.

What does a Slovenian VAT number look like?

It is the prefix SI followed by your tax number, which has 8 digits.

This text was generated by AI and has not been reviewed by an editor.

Updated: 10 October 2026

General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.

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