What is DDV (Value Added Tax)?
Davek na dodano vrednost — Slovenia's VAT. Standard rate 22%, reduced rates 9.5% and 5%, with 0% for exports and intra-EU supplies. Registration threshold is €60,000/year of taxable turnover.
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Current Rate (N/A — filed monthly (default) or quarterly by period)
22% standard, 9.5% reduced, 5% super-reduced
Example
A Slovenian consultancy invoicing €80,000/year must register for DDV (above the €60,000 threshold) and charge 22% on standard-rated services.
How DDV (Value Added Tax) works in Slovenia
DDV returns (DDV-O) are filed via eDavki, monthly by default. Quarterly filing is only allowed if prior-year turnover was €210,000 or less AND the business has no intra-EU transactions, isn't in its first 12 months of registration, and isn't a non-resident or in insolvency.\n\nThe registration threshold rose from €50,000 to €60,000 on 1 January 2025 — some older sources still show the stale figure. A ZIURS reform effective 1 July 2026 added 15 staple foods and gluten-free products to the 5% super-reduced rate.
Related terms
Finančna uprava Republike Slovenije — Slovenia's tax authority, responsible for DDPO, DDV, dohodnina, payroll contributions and fiscal verification of invoices.
FURS's mandatory electronic filing system for DDPO returns, DDV-O VAT returns, REK-O payroll declarations and most other Slovenian tax filings.
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