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.
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Detailed Explanation
## The Rates
- 22% standard: most goods and services.
- 5% reduced: most food excluding alcohol, water supply, medicines and medical devices, passenger transport, hotel and accommodation, cultural admission and social-housing construction.
- 5% super-reduced: books, newspapers, periodicals and sheet music, and from 1 July 2026 a list of 15 staple foods, gluten-free food and agricultural fertiliser and seeds.
- 0%: exports and intra-EU supplies.
## The July 2026 Change
The ZIURS reform moved staple foods such as bread, pasta, milk, eggs, beef, pork, chicken and fresh fruit and vegetables into the 5% rate from 1 July 2026. Anything written before that date, and anything answered from older general sources, may still show these foods at 9.5%.
## Sugary Drinks
Sugary drinks moved out of the reduced rate into the 22% standard rate from 1 January 2025.
## Why It Matters for Your Books
A sale invoiced at the wrong rate means the wrong VAT is reported on the DDV-O return. Finn checks the rate against the item type when it reads an invoice and flags anything that looks inconsistent, but the final rate on your own invoices is your decision and your accountant's.
## Cross-Border Sales
B2B supplies to other EU businesses are normally 0% rated with the customer accounting for the VAT under the reverse charge. Sales to EU consumers above the €10,000 EU-wide threshold are taxed in the customer's country, usually through the One Stop Shop (OSS).
Source: https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat
Real-World Examples
Food retailer after 1 July 2026
A grocery business selling bread and milk applies 5% to those items from 1 July 2026. Other food items that are not on the staple list may stay at 9.5%, so the till or invoicing setup needs item-level rates.
Hotel accommodation
A small hotel charges 9.5% on room nights, while a separate branded product sold in the lobby is charged at 22%.
Common Mistakes to Avoid
- Continuing to charge 9.5% on staple foods after 1 July 2026
- Treating sugary drinks as reduced-rate, when they have been 22% since 1 January 2025
- Using one rate for a whole invoice that mixes different supplies
Frequently Asked Questions
What is the standard VAT rate in Slovenia?
The standard rate is 22%, which applies to most goods and services.
Are exports charged VAT?
No. Exports and intra-EU supplies are 0% rated.
Practical Tips
- Set the VAT rate per product line, not per invoice
- Review your product list against the 5% staple food list after the July 2026 change
- Ask Finn to flag invoices whose rate does not match the item description
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