At the end of 2025, Slovenia adopted an amendment to the Value Added Tax Act (ZDDV-1O), introducing numerous VAT changes. Below, we highlight the changes that may affect foreign companies without a seat in Slovenia.

 

VAT updates effective in 2025

 

1. The SME scheme for small enterprises

Companies established in EU countries are not required to register for VAT in Slovenia if:

• Their sales of goods or services in Slovenia do not exceed 60.000 EUR in either the current or the preceding calendar year,
• Their sales of goods or services across all EU countries do not exceed 100.000 EUR in either the current or the preceding calendar year, and
• The company is registered under the SME scheme in the EU country of the seat.

 

2. VAT registration threshold is raised from 50.000 EUR to 60.000 EUR

Companies that don’t exceed 60.000 EUR of a taxable turnover in Slovenia within a calendar year are not required to register for VAT purposes in Slovenia.

 

3. Mandatory submission of VAT records

All taxable persons holding a valid VAT identification number in Slovenia (including foreign entities) will be required to submit records of calculated and deductible VAT alongside their VAT return. Taxable persons must submit these mandatory records in a pre-defined XML format via the eDavki system. This requirement comes into effect on July 1, 2025.

 

4. Increased VAT rate for sweetened beverages from 9.5% to 22%

As of January 1, 2025, Slovenia has implemented a higher VAT rate (22%) for all beverages containing added sugar or sweeteners, as well as preparations for making such beverages.

 

VAT updates effective in 2026

 

For the first time, Slovenia is introducing a VAT group. A VAT group can consist of multiple taxable persons with a business seat in Slovenia, as well as branches of foreign companies registered in Slovenia’s Court Register. Members of the VAT group must demonstrate sufficient financial, economic, and organizational connections.

A VAT group allows members to file a single joint VAT return, and transactions between group members are exempt from VAT. Establishing a VAT group offers liquidity and administrative savings for all its members.

 

Conclusion

In addition to the highlighted updates, several other minor changes have been adopted but are not covered here. If you have specific questions or concerns, feel free to contact us at info@anova.si.