Slovenia VAT Compliance Guide
Slovenia applies a standard VAT (DDV) rate of 22% (reduced 9.5% / reduced 5%) under the ZDDV-1 (Zakon o davku na dodano vrednost). The compulsory registration threshold is €60,000 annual turnover. Filing is monthly (quarterly for small schemes). Mandatory e-invoicing for B2G transactions uses the eSlog XML format (a national UBL-derived standard), and B2B expansion is underway in line with the EU ViDA direction. Slovenia is a member of the Peppol network.
Slovenian VAT is administered by FURS (Finančna uprava Republike Slovenije) under the ZDDV-1. The €60,000 threshold is in the middle range for the EU. Slovenia has operated mandatory B2G e-invoicing using the eSlog format (a nationally developed XML schema, derived from UBL and used for both procurement and tax reporting) since the implementation of Directive 2014/55/EU. The eSlog 2.0 format is the current version. B2B expansion is in preparation, aligned with the EU ViDA digital reporting framework. The practical burden is ensuring invoices carry the correct davčna številka (VAT number), the right DDV rate, and are in the eSlog XML format for public-sector buyers.
VAT Rates
| Rate | Applies To |
|---|---|
| 22% | Standard rate — most goods and services |
| 9.5% | Reduced rate — books (including e-books), newspapers, certain foodstuffs, restaurant and catering services, hotel accommodation |
| 5% | Super-reduced — certain foodstuffs (milk, bread, edible oils, fruit, vegetables), medicines, medical equipment, daily press |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover | €60,000 rolling 12-month period |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Slovenia |
Filing Requirements
VAT return (DDV-O)
Monthly (or quarterly for small schemes) filing via the FURS eDavki portal. Payment due by the 30th (monthly) or the last day of the month following the quarter (quarterly). An annual recapitulation is also required.
eSlog e-invoicing (B2G)
Invoices to public-sector buyers must be submitted in the eSlog 2.0 XML format, a nationally developed UBL-derived schema, via Peppol access points or directly to the FURS portal. Mandatory since the transposition of Directive 2014/55/EU.
VIES / Intrastat
VIES recapitulative statement of intra-EU supplies, filed with the DDV-O return. Intrastat required above annual intra-EU trade thresholds.
E-Invoicing Status
Mandatory B2G e-invoicing via the eSlog 2.0 XML format has been in force since Slovenia transposed Directive 2014/55/EU. Slovenia is a Peppol participant. A B2B e-invoicing mandate is under preparation, aligned with the EU ViDA digital reporting framework, with phased rollout expected from 2026–2027.
Key Deadlines
VAT return (DDV-O) + payment: 30th of the month following the period for monthly filers (e.g. 30 April for the March period); last day of the month following the quarter for quarterly filers. eSlog B2G: before or at payment.
How Nika Helps
Nika captures every supplier invoice — supplier davčna številka (VAT) number, the correct Slovenian VAT rate (22% / 9.5% / 5%), net, VAT, gross — and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant complete records to prepare the DDV-O return and reconcile against eSlog submissions. Nika does not file the return itself.
What is the eSlog format?
eSlog is Slovenia's nationally developed XML invoice schema, derived from UBL and in its current version eSlog 2.0. It is mandatory for B2G invoicing and accepted for B2B. It is interoperable with the Peppol network.
Is e-invoicing mandatory for B2B in Slovenia yet?
Not yet as of 2025 — the B2B mandate is under preparation and is expected to follow the EU ViDA timeline, with phased rollout from 2026–2027. eSlog is available and used voluntarily for B2B today.