Slovenia Tax Changes: Live Tracker

What changed

The ZIERDED law, adopted on 23 October 2025, sets the mandatory B2B e-invoicing start for 1 January 2028. Invoices will use the national e-SLOG standard or an EU-compliant syntax, sent through a registered e-route provider or PEPPOL. Requirements for e-route provider infrastructure apply earlier, from 1 April 2027. B2C and cross-border e-invoicing stay optional. An earlier 2025 proposal for a 2026 start was paused and is not part of the final law.

Who it affects

• VAT-registered businesses invoicing other businesses
• Accounting and invoicing software providers
• Companies that still send PDF invoices by email

What to do

Nothing needs to be filed today. Check whether your invoicing tool supports e-SLOG or PEPPOL and plan any move before 2028.

What changed

From 1 July 2026 the 5% super-reduced rate covers a list of 15 staple foods including bread, pasta, milk, eggs, beef, pork, chicken and fresh fruit and vegetables, plus gluten-free food and agricultural fertiliser and seeds. The 5% rate already covered books, newspapers, periodicals and sheet music. Most other food excluding alcohol stays at the 9.5% reduced rate.

Who it affects

• Food retailers, bakeries and grocers
• Farmers and suppliers of agricultural inputs
• Businesses whose invoicing or till systems carry VAT rates per item

What to do

Update item-level VAT rates in your invoicing or point-of-sale system, and check supplier invoices for the correct rate.

What changed

From 1 July 2026 all mandatory social security contributions are capped at a monthly gross salary base of €7,500. Salary above that ceiling does not attract contributions. This reverses Slovenia's earlier position of having no cap. Many third-party sources have not updated for it yet.

Who it affects

• Employers paying salaries above €7,500 a month gross
• Company directors who pay themselves a salary
• Payroll providers and accountants

What to do

Update payroll settings so the contribution base stops at €7,500 a month, and have your accountant confirm the first payroll run after 1 July 2026.

What changed

A new long-term-care contribution of 1.00% for the employee and 1.00% for the employer started on 1 July 2025. It takes the combined rate of social security contributions to 40.20% of gross salary, with 23.10% paid by the employee and 17.10% by the employer.

Who it affects

• All Slovenian employers
• Employees on payroll
• Anyone modelling employment cost from older rate tables

What to do

Check that payroll uses the current 23.10% and 17.10% rates and that no template still carries the pre-July-2025 total of 38.20%.

What changed

The Slovenian VAT registration threshold was raised from €50,000 to €60,000 of taxable turnover per calendar year on 1 January 2025 under ZDDV-1O. Some older sources, including parts of the SPOT portal, still show €50,000. Voluntary registration below the threshold binds the business for a minimum of 60 months. Sugary drinks also moved from the reduced rate to the 22% standard rate on the same date.

Who it affects

• Sole proprietors and small companies near the threshold
• Freelancers deciding whether to register
• Accountants advising on registration timing

What to do

Track turnover against €60,000 during the year. Registration is made through eDavki and is not triggered automatically.

What changed

The statutory corporate income tax (DDPO) rate is 19%. A temporary 3 percentage point surcharge under the post-flood reconstruction fund law (ZORZFS) lifts the effective rate to 22% for tax years 2024 through 2028. The rate is due to revert to 19% from 2029 absent new legislation.

Who it affects

• Slovenian d.o.o. and d.d. companies
• Founders budgeting for tax on profit
• Anyone using 19% from an older source

What to do

Use 22% in tax provisions and forecasts for current years, and re-check the rate before the 2029 tax year.