Slovenia being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.
Standard VAT Rate: 22%
Reduced VAT Rate: 9.5%
Registration Threshold Distance Selling: 35,000 €
EU VAT number format: SI99999999
Resident - EUR 50,000
Non resident - There is no registration threshold
IC Acquisitions - EUR 13,941.45
A non-resident business must register for VAT prior performing a supply of goods or services on which VAT is charged on the territory of the Republic of Slovenia (unless otherwise provided by Law). A taxable person carrying out taxable supplies has to apply for a VAT ID number prior performing taxable supply. The application should be submitted at the competent tax office. The competent tax office is defined according to the territorial principle (the taxable person should register there where it will perform most of its business or where it established its branch/subsidiary, etc.)
Detailed rules regulate reporting requirements of Slovenian transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes.