Slovenia VAT Rate (2026)
Slovenia applies a standard VAT rate of 22%. Reduced rates of 9.5% (food, water, medicines, hotel accommodation, passenger transport, books) and 5% (specific categories including some foodstuffs and books) apply to essential goods.
Slovenia VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 22% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9.5% | Reduced | Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; books (excluding e-books); newspapers and periodicals; cultural events and themeparks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accomodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies for new buildings; certain construction work for new buildings. |
| 0% | Zero | Intra-community and international transport (excluding road transport). |
Slovenia standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jul 1999 – 1 Jan 2002 | 19% |
| 1 Jan 2002 – 1 Jul 2013 | 20% |
| 1 Jul 2013 – present | 22% |
Reduced rate categories in detail
9.5% reduced rate
The 9.5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Slovenia
Slovenia applies its standard 22% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Slovenia
Tourist VAT refund in Slovenia
Non-EU residents shopping in Slovenia can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Slovenia VAT refund
Key facts
- Registration threshold: €50,000 annual turnover
- Standard rate: 22%
- Reduced rates: 9.5%, 0%
- Tax authority: Finančna uprava Republike Slovenije (FURS)
- Currency: EUR
FAQ
What is the VAT rate in Slovenia?
The standard VAT rate in Slovenia is 22%.
Reduced rates of 9.5% and 0% apply to essential goods and services.
What is the import VAT rate for Slovenia?
Import VAT into Slovenia is charged at the standard 22% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Slovenia VAT number?
Slovenia VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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