VAT in Slovenia in 2026

Consultoria EHERO

8 minutos de lectura

In Slovenia, VAT is called davek na dodano vrednost, and everyone abbreviates it as DDV. It has three rates: the standard 22%, a reduced 9.5%, and a special reduced 5%. These are set by Article 41 of the Slovenian VAT Act (ZDDV-1): 9.5% applies to the list in Annex I and 5% to Annex IV, which has only two entries: books and the press, and specified firefighting equipment.

What changes a store’s numbers most is not a new rate, but a cut in the list: since 1 January 2025, drinks with added sugar or sweeteners have been removed from the 9.5% rate and are taxed at 22%. If your table says that all food and drink in Slovenia are taxed at 9.5%, it is out of date.

Rate	Percentage	Applies to
Standard (splošna stopnja)	22%	Everything not included in Annex I or Annex IV: clothing, footwear, electronics, cosmetics, furniture and toys; alcoholic beverages and any product with more than 0.5% vol. alcohol at 20 °C —or 0.4% by mass—; beverage service in hospitality; and, since 1 January 2025, drinks with added sugar or sweeteners and preparations for making them
Reduced (nižja stopnja)	9.5%	Food for people and animals, including drinks without added sugar or sweeteners —water, juices—; mains water; medicines, contraceptives, feminine hygiene products and medical materials and equipment; passenger transport; restaurant and catering services, only the food-preparation part; tickets to cultural and sporting events and use of sports facilities; accommodation; social-policy housing and its construction and renovation, and the renovation and repair of private homes; fattening animals, seeds, seedlings, animal- or plant-based fertilizers and plant protection products authorized in organic production, and until 31 December 2031 also mineral and chemical fertilizers and chemical plant protection products; potted plants and cut flowers; hairdressing; small repairs of bicycles, footwear and leather goods, and clothing and household linen; window cleaning and cleaning of private homes; public hygiene; home care; burial and cremation; copyright royalties for writers and composers and performances by artists
Special reduced (posebna nižja stopnja)	5%	Books, newspapers and periodicals, in print or electronic form: audiobooks, children’s drawing and coloring books, sheet music and maps, as well as library lending. Excluded, and taxed at 22%, are materials with more than 50% of the space devoted to advertising and those that are mainly video, music, games or interactive learning
Special reduced (posebna nižja stopnja)	5%	Vehicles, protective equipment and specified firefighting tools, supplied to voluntary fire companies, fire unions and professional units established as public entities. This is point 2 of Annex IV since 1 January 2025; before that, from September 2023, it was a measure under the floods act. The closed list is in Articles 59.f to 59.h of the VAT regulation, and the buyer signs a declaration of use

Rates verified on 12 September 2026 against the official document «Stopnje DDV» (14th edition, June 2026) of the Finančna uprava Republike Slovenije (FURS), the Slovenian tax authority, published on its VAT page (fu.gov.si).

Drinks with added sugar are taxed at 22%, not 9.5%

Since 1 January 2025, drinks with added sugar or sweeteners and preparations for making them are taxed at 22%. This was introduced by law ZDDV-1O (Uradni list 104/2024, of 10 December 2024), which replaced all of Annex I: the title of point 1 removes sweetened drinks and their preparations from food. Unsweetened water, juices and other unsweetened drinks remain at 9.5%.

The boundary is not set by the label, but by the tariff. FURS resolves it by combined nomenclature code, which depends on the product’s sugar, starch and milk fat content: powders, instant teas and effervescent tablets classified under 2106 90 92 are taxed at 9.5%, and this includes those with up to 5% sugar by mass; above 5% they move to 2106 90 98 and, as beverage preparations, are taxed at 22%. Sugar syrups and preparations for sweetened drinks under 2106 90 30 to 2106 90 59 are also taxed at 22%.

And being a food supplement does not exempt it from 22%. FURS clarified this on 21 March 2025: a supplement intended to be drunk is treated like any other beverage preparation, so if it contains added sugar or sweetener it is taxed at 22%, whether it is powder or an effervescent tablet. What matters is the tariff code of the finished product, not its health classification as a supplement.

For a store, this means you cannot assign Slovenian VAT by product family. If you sell drinks, syrups, teas, protein powders or vitamins, you have to go item by item. And there is a second cutoff that is often forgotten: any product with more than 0.5% vol. alcohol at 20 °C —or 0.4% by mass— leaves the 9.5% rate and goes to 22%.

Which VAT you charge customers in Slovenia if you sell from another EU country

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.

Below €10,000 a year in distance sales to the rest of the EU — added up across all countries, not country by country — you charge your own country’s VAT.
Above that €10,000 you charge the destination VAT: 22% as the standard rate in Slovenia, or the reduced rate that applies to the product. You declare it through the One Stop Shop (OSS) in your own country, with no need to register in the destination country.

The threshold adds up all your B2C sales to other EU countries plus digital services, and the switch does not wait for next year: the very sale that crosses the threshold already carries the destination rate.

Selling to a business with a valid EU VAT number is a different story: the sale goes without VAT because the customer accounts for it in their own country, but you have to check that number in VIES and keep proof of the check.

How to set this up in WooCommerce

WooCommerce includes country-based rates, but it does not distinguish rates within a country by product class, nor does it monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product rather than at store level.
VAT ID validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.
A €10,000 threshold control, because the day it is exceeded the rates change immediately across all countries at once.

EHERO Woo VAT covers all three, because those are exactly the three points where stores selling to the rest of the European Union break.

Two quick checks: check the customer’s VAT number in VIES before invoicing without VAT, and use the EU VAT calculator to see which rate to charge on each sale.

Selling to other EU countries from WooCommerce?

EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the €10,000 threshold for you.

See EHERO Woo VAT →

Frequently asked questions

What is the standard VAT in Slovenia in 2026?

22%, set by Article 41 of the Slovenian VAT Act (ZDDV-1). Below that there is a reduced 9.5% rate for the Annex I list —food, water, medicines, passenger transport, accommodation, catering— and a special reduced 5% rate for books and the press and for specified firefighting equipment. In 2026, no rate has changed.

What VAT applies to books and the press in Slovenia?

5%, since 1 January 2020, regardless of format: print or electronic, including audiobooks, as well as children’s books, coloring books, sheet music and maps; library lending is also included. Materials where advertising takes up more than 50% of the space and those that are mainly video, music, games or interactive learning are taxed at 22%.

I sell to Slovenia from another EU country — which VAT do I charge?

Your own country’s VAT while your distance sales to the whole EU stay below €10,000 a year. Once you cross that threshold, the destination VAT (22% standard rate), declared through the One Stop Shop.

Do I have to register for VAT in Slovenia?

Not if you only ship from your own country: that is what the One Stop Shop is for. You do if you store goods there — for example with Amazon’s fulfilment network — because stock held in the country creates a registration obligation regardless of how much you sell.