Tax rate by region Slovenia

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

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.

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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

5.00%

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

Monthly

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

How-To Guides: Slovenia SaaS VAT

Step: 1 Threshold

Effective May 1, 2004, Slovenia requires non-EU vendors (including online platforms) of digital services to consumers (B2C) in Slovenia to register for and collect VAT, regardless of the sales amount. The obligation was expanded to EU-established digital services providers effective January 1, 2015.

 

Effective January 1, 2019, Slovenia applies a VAT registration threshold of EUR 10,000 for EUestablished digital services providers. The threshold does not apply to non-EU businesses.

Step: 2 2. Business Registration

Managed by the Financial Administration of the Republic of Slovenia (FURS). Foreign entities apply for a Slovenian VAT number via the DR-04 form.

ID za DDV (prefixed by ‘SI’). Issued by FURS. Non-EU companies must appoint a Fiscal Representative.

Step: 3 TIN/VAT Number

An ID za DDV (prefixed by ‘SI’) is issued by FURS. Non-EU companies must appoint a Fiscal Representative.

Step: 1 Standard VAT Rate

The standard rate is 22% for most SaaS/digital services. (A 5% rate exists specifically for e-publications/books).

Step: 2 Determine if you need to register.

To calculate your tax amount, use the following formula:

Tax Amount = Net Price x 22%

 

Step: 3 Reverse Charge (B2B)

It applies. If you are a non-established supplier selling to a VAT-registered business in Slovenia, the buyer accounts for the VAT. You do not charge VAT on the invoice

Step: 1 Selling B2C

You must charge 22% Slovenian VAT unless you are registered for EU OSS in another member state. Use the customer’s billing address or IP to determine location.

Step: 2 Selling B2B

Do not charge VAT if the buyer provides a valid VAT ID (starting with SI). Apply Reverse Charge and note this on the invoice.

Step: 3 Invoice requirements

Must include:

  • Supplier & Buyer Name/Address
  • Supplier VAT ID
  • Date of Issue
  • Sequential Number
  • Description of Service
  • Taxable Amount
  • VAT Rate (22%)
  • VAT Amount,
  • “Reverse Charge” (for B2B).

Step: 1 Filing Interva

Taxes should be filed:

  • monthly (standard for foreigners)
  • quarterly (if turnover is < €50k and no intra-EU transactions).

Step: 2 Filing Deadline:

Taxes are to be filed by the 20th of the following month (if reporting intra-EU supplies/ESL) or the last business day of the month (standard).

Step: 3 Submission

Taxes should be filed via the eDavki portal. Payment must be made by the filing deadline to the FURS state budget account.

Step: 4 Record Keeping

Tax records should be kept for a minimum 10 years for digital services (per EU Directive).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Slovenia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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