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.
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Detailed Explanation
## The Threshold
The Slovenian VAT registration threshold is €60,000 of taxable turnover in a calendar year. It was raised from €50,000 on 1 January 2025. Some older sources, including parts of the SPOT portal, still show the €50,000 figure. Use €60,000.
## Registration Is Not Automatic
FURS does not register a business on its own when it crosses the threshold. The business, usually through its accountant, has to submit the registration application through eDavki. That makes it important to track rolling turnover during the year rather than looking at it after year-end.
## Voluntary Registration
A business below the threshold can register voluntarily, for example because it buys a lot of VAT-bearing equipment and wants to recover the input VAT. Voluntary registration binds the business for a minimum of 60 months, so it is a five-year decision.
## Non-Resident Businesses
Businesses that are not established in Slovenia have no threshold. They must register from their first taxable supply in Slovenia.
## After You Register
Once registered you charge VAT on taxable supplies, reclaim input VAT on qualifying purchases and file DDV-O returns through eDavki. Your VAT number is SI followed by your 8-digit tax number (davčna številka).
Source: https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat
Real-World Examples
Consultancy passing the threshold
A consultancy invoices €80,000 in a calendar year. It is above the €60,000 threshold, so it must register for DDV through eDavki and charge 22% on standard-rated services from the point registration applies.
Voluntary registration by a small business
A small business with €30,000 of turnover buys significant equipment and registers voluntarily to recover the VAT. It is now bound to stay registered for at least 60 months.
Common Mistakes to Avoid
- Using the old €50,000 threshold from an out-of-date source
- Waiting for FURS to register the business automatically
- Registering voluntarily without realising it binds the business for 60 months
Frequently Asked Questions
Is the threshold measured per tax year or per rolling period?
It is measured on taxable turnover in a calendar year. Tracking it through the year means you see the crossing before it becomes a problem.
Does a foreign company selling in Slovenia need to register?
A non-resident business has no threshold and must register on its first taxable supply in Slovenia.
Practical Tips
- Check turnover against €60,000 every month, not once a year
- Decide on voluntary registration with your accountant before you apply
- Keep your davčna številka to hand, because your VAT number is built from it
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