Slovenia Accounting Questions Answered

When do I need to register for VAT in Slovenia?

You must register for VAT (DDV) in Slovenia once your taxable turnover passes €60,000 in a calendar year. The threshold was raised from €50,000 on 1 January 2025. Registration is made through eDavki and is not triggered automatically.

What are the VAT rates in Slovenia?

Slovenia charges VAT (DDV) at 22% standard, 9.5% reduced and 5% super-reduced. Exports and intra-EU supplies are 0% rated. From 1 July 2026 a set of staple foods moved into the 5% rate under the ZIURS reform.

How often do I file VAT returns in Slovenia?

Slovenian VAT returns (DDV-O) are filed monthly by default through eDavki, due on the last business day of the month after the period. Quarterly filing is only allowed if prior-year turnover was €210,000 or less and the business has no intra-EU transactions.

What is the minimum capital for a d.o.o. in Slovenia?

A Slovenian d.o.o. needs minimum share capital of €7,500, with a minimum contribution of €50 per shareholder. It can have 1 to 50 founders and is registered through the SPOT one-stop portal.

When are annual accounts due in Slovenia?

Annual accounts (letno poročilo) go to AJPES on two tracks. Every company files a statistics submission by 31 March. Public disclosure is due 31 March for small, non-audited companies and 31 August for medium and large companies subject to audit.

Is e-invoicing mandatory in Slovenia?

No. Mandatory B2B e-invoicing is not yet in force in Slovenia. The ZIERDED law sets the start for 1 January 2028, using the e-SLOG standard or PEPPOL, with e-route provider infrastructure required from 1 April 2027.

How does corporate income tax work for a d.o.o. in Slovenia?

A Slovenian d.o.o. pays corporate income tax (DDPO) on its worldwide taxable profit. The return is filed through eDavki within 3 months of year-end, which is 31 March for a calendar-year company. Any balance is payable within 30 days of filing.

What is the corporate tax rate in Slovenia?

The statutory rate of Slovenian corporate income tax (DDPO) is 19%. A temporary 3 percentage point surcharge lifts the effective rate to 22% for tax years 2024 to 2028. The rate is due to revert to 19% from 2029 unless new legislation changes it.

What are employer social security contributions in Slovenia?

In 2026 Slovenian social security contributions total 40.20% of gross salary. Employees pay 23.10% and employers pay 17.10%. A long-term-care contribution started on 1 July 2025, and a monthly contribution cap of €7,500 started on 1 July 2026.

When do I file REK-O in Slovenia?

REK-O payroll declarations are filed through eDavki on the same day salary is paid, not on a fixed monthly date. Withheld income tax and social security contributions are then due within 5 days of the salary payment.