Slovenia

Corporate - Other taxes

Last reviewed - 10 January 2020

Value-added tax (VAT)

The Slovenian VAT Act is in line with Directive 2006/112/EC.

A standard VAT rate of 22% applies to all taxed supplies.

A reduced VAT rate of 9.5% generally applies to foodstuffs, live animals, seeds, plants, water supplies, medicines, medical equipment, transport of passengers, books, admission fees, royalties for writers and performers, certain works of art, certain residential properties, renovation of residential properties, cleaning of residential properties, hotel accommodation, use of sport facilities, burial and cremation services, public hygiene services, minor repairs of bicycles, shoes and clothing, domestic care services, hairdressing services, and supply of flowers.

As of 1 January 2020, a super-reduced VAT rate of 5% applies  for the supply of books and newspapers, in physical or e-form.

Slovenia did not implement provisions on VAT grouping.

The threshold for VAT registration is EUR 50,000, which however does not apply to foreign taxable persons.Non-EU companies must appoint a fiscal representative.

A VAT return must be submitted for each tax period separately, also in case of no transactions. The deadline for submitting the VAT return is the last business day of the month following the end of the tax period, and in cases of intra-EU supplies of goods and EU B2B reverse charge services until the 20th day of the month. In the latter case, also the Recapitulative Statement needs to be submitted. All forms are submitted electronically.

The payment of the VAT liability is to be done until the last working day of the month. In case of VAT surplus, the tax authorities refund it onto the bank account of the taxable person in 21 days after the date of the submission of the form.

Based on the Slovenian VAT Act, the following categories do not allow input VAT deduction:

a) yachts and boats intended for sport and recreation, fuels, lubricants, spare parts and services which are closely linked thereto, other than vessels used for transport of passengers and goods, leasing, renting and resale;

b) aircraft, fuels, lubricants, spare parts and services which are closely linked thereto, other than aircraft used for transport of passengers and goods, leasing, renting and resale;

c) passenger cars and motorcycles, fuels, lubricants, spare parts and services which are closely linked thereto, other than vehicles used for transport of passengers and goods, leasing, renting and resale, vehicles used in driving schools for the provision of the driver's training programme in accordance with the regulations in force and combined vehicles for carrying out an activity of a public line and special line transport, and special vehicles adapted exclusively for the transport of deceased people;

d) entertainment expenses (where entertainment expenses shall include only the costs of entertainment and amusement during business or social contacts);

e) expenses for meals (including drinks) and accommodation expenses, except expenses incurred by taxable person in connection with these supplies in the ordinary course of his business.

The person liable to pay the VAT is generally the supplier, or, in the case where the EU VAT Directive prescribes reverse charge, the recipient. Slovenia did not implement Art 194 of the VAT Directive, which means that foreign taxable persons must get VAT-registered in case of performing taxable activity in Slovenia.

Domestic reverse charge applies for construction work (including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property), supply of staff involved in the performance of these activities, supply of certain immovable property where the taxation option was exercised, supply of waste, residues and used material and services, and transfer of greenhouse gas emission rights as defined by the act governing the protection of the environment.

Customs duties

Goods imported from non-European Union (non-EU) countries are subject to import customs clearance, and goods being exported from the EU customs territory must be declared for export customs clearance. The person responsible for paying the customs debt is the declarant. The declarant is the person making the customs declaration in its own name or the person in whose name the customs declaration is made. The customs declaration should be made in the prescribed form and manner (in writing or by another action specified by law). Import or export duties are customs duties and other charges payable on the import or export of goods (excise duties, environmental tax, and motor vehicle tax).

For purposes of communication with the customs offices, each person has to be identified by an Economic Operator Registration and Identification (EORI) Number, which is registered by the customs authorities on request. EORI registration is mandatory for customs clearance.

Import VAT is charged based on customs declaration at the time of the import. However, if certain conditions are met, taxpayers are able to pay the import VAT through the VAT return at the end of the month. Accordingly, the importers are not forced to finance their import VAT, as they are able to account for it and deduct it in the same VAT return.

Excise tax

Excise tax is charged on the release into free tax circulation or import of tobacco products, alcohol and alcoholic drinks, fuel and mineral oils, and electricity. The table below presents the valid rates of excise tax.

Product Excise tax rate
Cigarettes From EUR 71.3238 per 1,000 pieces. In case the retail price of a pack of 20 cigarettes amounts to less than EUR 3.51, the excise tax is a minimum of EUR 109 per 1,000 pieces
Beer EUR 12.10 per 1 volume % alcohol in 1 hl
Alcohol drinks (except wine) EUR 132 per 1 hl
Ethyl alcohol EUR 1,320 per 100 volume % alcohol in 1 hl
Unleaded petrol EUR 507.80 per 1,000 l
Natural gas EUR 0.0184 per m3 for heating purposes and EUR 0.092 per m3 for propelling purposes
Heating oil EUR 15.02 per 1,000 kg
Electricity EUR 3.05 per 1 MWh Usage of more than 10,000 MWh per year: EUR 1.80 per 1 MWh

Property tax

Currently, there is no specific tax levied on immovable property in Slovenia. However, charge for the use of building land is levied on vacant and constructed building land in possession of legal persons and individuals. Charge is set by local communities for vacant building land based on the area of the building land planned for building, and for constructed building land based on the useful area of the residential house or business premises thereon.

Real estate transfer tax

Real estate transfer tax of 2% is charged on real estate transfers and financial leases of real estate, unless VAT has been charged on the transaction.

Stamp tax

There is no stamp duty in Slovenia.

Payroll taxes

There are no payroll taxes other than social security contributions and withholding of personal income tax (PIT) in Slovenia. The tax tables applicable to individuals are provided in the Taxes on personal income section of Slovenia’s Individual tax summary.

Social security contributions

Both employer and employee must make social security contributions. Contributions are withheld by the Slovene employer at the payment of income. The basis for calculation of the social security contributions is the gross amount of income. The types of contributions are as follows:

Type of contribution Employee (%) Employer (%)
Pension insurance 15.50 8.85
Health insurance 6.36 6.56
Unemployment 0.14 0.06
Injury at work 0 0.53
Maternity leave 0.10 0.10
Totals 22.10 16.10

Financial services tax

Slovenia levies tax on financial services provided by banks and other financial institutions. The tax rate is 8.5% and is applied to the fee of the financial service.

Insurance premium tax

Insurance premium tax is levied on insurance premiums at the rate of 8.5% and paid by insurance companies, unless the insurance lasts for at least ten years.

Environmental tax

Environmental tax is charged on carbon dioxide (CO2) emissions, waste disposal, lubricating oils and fluids, used tyres, and used motor vehicles.

Motor vehicle tax

Motor vehicle tax applies to all vehicles that are registered for the first time in Slovenia. The taxpayer is the entity that imports the vehicle from EU or non-EU countries. The tax rate depends on fuel range, engine power, and emission of CO2 and ranges from 0.5% to 31%.

In addition to the motor vehicle tax described above, the government imposes an additional tax on motor vehicles with engine displacement above 2,500 ccm that ranges from 0% to 16%, depending on the engine size.

Water vessel tax

The existing water vessel tax is imposed on:

  • vessels exceeding five metres in length that are entered in vessel registers, with the exception of vessels under construction
  • vessels exceeding five metres in length whose owners are residents of the Republic of Slovenia and that comply with the technical conditions required for entry into the vessel registers referred to in the first bullet but have not yet been entered into these registers, and
  • vessels exceeding five metres in length whose owners are residents of the Republic of Slovenia and that comply with the technical conditions required for entry into the vessel registers referred to in the first bullet but have not been entered into these registers because they are registered abroad.

In addition to the water vessel tax described above, the government levies an additional tax on water vessels, depending on the length of the vessel:

Class of vessel length (in metres) General part of tax liability (in EUR) The liability per metre of length (in EUR) The liability per kilowatt propulsion power (in EUR)
Above To
5 8 2.00 0.50 0.10
8 12 10.00 2.00 1.00
12   20.00 3.50 2.00

The tax liability decreases by 5% per each year of age of the vessel. The tax cannot, however, be lower than 50% of the tax liability calculated for a new vessel.