Tax rate by region Slovenia

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VAT in Slovenia for SaaS Providers

Slovenia, a member of the European Union, adopted the EU VAT (Value Added Tax) system in 2007 to streamline revenue collection and ensure unified compliance amongst member states. This system applies to all businesses operating within Slovenia, including those providing Software as a Service (SaaS). The standard VAT rate in Slovenia is currently 22% and applies to most goods and services, including SaaS offerings.

Slovenia

Slovenia adopted the EU VAT system in 2007 to enhance revenue collection and improve compliance.

Official government link: FINANČNA UPRAVA REPUBLIKE SLOVENIJE

22.00%

E-products and services VAT/Sales tax rate

9.50%

Reduced tax rate

Reduced tax rate product categories

E-books and other electronic publication such magazines and newspaper have reduced tax

Exempted product categories

No specific digital goods or services are tax exempt

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Non-resident companies have to register as soon as goods are being delivered or services are being provided

Online registration possible

Yes

Local representative needed

Yes

Registration procedure

To register in the MOSS system, you must provide basic information about the company and its representatives using a specific form established by the Slovenian Tax Service.

List of digital and electronic services liable for tax

Delivery of images (e.g., picture wallpapers).
Delivery of text (e.g., e-books).
Supply of music, films, and games, including gambling games and on-demand programs.
Online journals.
Provision of websites or web hosting services.
Remote maintenance of software and equipment.
Delivery of software and software updates.
Advertising space on websites.

Penalties

In Slovenia, stricter VAT enforcement measures have been introduced, effective January 2024, focusing on habitual late filers. Taxpayers must submit VAT returns by the last working day of the month following the tax period, with penalties for late submissions ranging from EUR 4,000 to EUR 75,000 for legal entities, EUR 3,000 to EUR 50,000 for sole proprietors, and EUR 400 to EUR 5,000 for individuals. This policy aims to enhance compliance and discipline among taxpayers, with no extensions granted after reminders

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Quarterly

Filing deadline

By the 20th day after the reporting period

E-invoicing requirements

Not mandatory

Record keeping

Relevant records should be kept for at least 10 years

Effortless Subscription Management and Billing

Key Requirements and Recommendations

SaaS businesses in Slovenia are required to comply with various VAT regulations, including filing returns and making payments on a quarterly basis. The deadline for each quarter’s payment is the 20th day following the end of the reporting period. Additionally, businesses must retain relevant records, such as invoices and receipts, for at least 10 years to ensure compliance with audit requirements. While e-invoicing is not mandatory in Slovenia, it is highly recommended as it streamlines the invoicing process and reduces the risk of errors.

Expert Tax Consultation: A Critical Step for SaaS VAT Compliance in Slovenia

To ensure accurate and timely VAT compliance, it is highly advisable for SaaS businesses in Slovenia to consult with a qualified tax professional. These professionals can provide guidance on specific compliance requirements, assist with registration and filing procedures, and ensure that businesses remain compliant with evolving regulations. By working with a tax professional, SaaS businesses can minimize the risk of penalties and ensure they are fulfilling their VAT obligations accurately.

What is the current VAT rate for SaaS services in Slovenia?

The standard VAT rate for SaaS services in Slovenia is 22%. This applies to most goods and services unless they fall under a specific exemption or reduced rate category.
How often do SaaS businesses need to file VAT returns in Slovenia?

SaaS businesses in Slovenia are required to file VAT returns on a quarterly basis. This means that businesses need to submit returns and make payments four times per year.
What are the benefits of using e-invoicing for VAT compliance in Slovenia?

While not mandatory, e-invoicing offers significant benefits for VAT compliance in Slovenia. It streamlines the invoicing process, reduces human error, and facilitates easier record-keeping and audit management.

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