Slovenia
The VAT registration threshold in Slovenia for 2026, from the tax authority and the European Commission.
- Threshold
- 60,000
- Currency
- EUR
- Standard VAT rate
- 22%
- Reduced rates
- 5%, 9.5%
The VAT small-business threshold in Slovenia is €60,000 of annual turnover. The standard VAT rate is 22%.
SME exemption for annual turnover up to €60,000. Exempt businesses need not state the start of activity, register or file periodic returns, but must issue invoices and keep accounts.
Since 1 January 2025, Slovenia also applies the EU cross-border small-business exemption: a business established in another member state can use Slovenia’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.
Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.
Questions
What is the VAT threshold in Slovenia?
The VAT small-business threshold in Slovenia is €60,000 of annual turnover.
What is the standard VAT rate in Slovenia?
22%. Reduced rates: 5%, 9.5%.
Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.
- Region
- European Union
- Threshold in euro
- €60,000
- How the threshold works
- SME exemption for annual turnover up to €60,000. Exempt businesses need not state the start of activity, register or file periodic returns, but must issue invoices and keep accounts.
- EU cross-border small-business exemption
- Yes. Applies the cross-border SME exemption since 1 January 2025: EU-wide annual turnover must not exceed €100,000 (current and previous year) and turnover in Slovenia must not exceed its national threshold; a single prior notification is filed in the Member State of establishment, which issues an EX number, followed by quarterly reports.
- Where to register
- fu.gov.si
- Last reviewed
- Sources
Source Link European Commission – VAT rules for small enterprises: Slovenia SME rules https://sme-vat-rules.ec.europa.eu/national-vat-rules/slovenia-sme-rules_en Your Europe – VAT rules and rates https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm