{"id":14424,"date":"2026-09-12T15:11:52","date_gmt":"2026-09-12T13:11:52","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=14424"},"modified":"2026-09-12T19:50:03","modified_gmt":"2026-09-12T17:50:03","slug":"vat-in-slovenia","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-slovenia\/","title":{"rendered":"VAT in Slovenia in 2026"},"content":{"rendered":"

In Slovenia, VAT is called davek na dodano vrednost<\/em>, and everyone abbreviates it as DDV<\/em>. It has three rates: the standard 22%<\/strong>, a reduced 9.5%<\/strong>, and a special reduced 5%<\/strong>. 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.<\/p>\n

What changes a store\u2019s numbers most is not a new rate, but a cut in the list: since 1 January 2025<\/strong>, drinks with added sugar or sweeteners have been removed from the 9.5% rate and are taxed at 22%<\/strong>. If your table says that all food and drink in Slovenia are taxed at 9.5%, it is out of date.<\/p>\n

\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (splo\u0161na stopnja)<\/span><\/td>\n22%<\/strong><\/td>\nEverything 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 \u00b0C \u2014or 0.4% by mass\u2014; beverage service in hospitality; and, since 1 January 2025, drinks with added sugar or sweeteners and preparations for making them<\/td>\n<\/tr>\n
Reduced (ni\u017eja stopnja)<\/span><\/td>\n9.5%<\/strong><\/td>\nFood for people and animals, including drinks without added sugar or sweeteners \u2014water, juices\u2014; 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<\/td>\n<\/tr>\n
Special reduced (posebna ni\u017eja stopnja)<\/span><\/td>\n5%<\/strong><\/td>\nBooks, newspapers and periodicals, in print or electronic form: audiobooks, children\u2019s 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<\/td>\n<\/tr>\n
Special reduced (posebna ni\u017eja stopnja)<\/span><\/td>\n5%<\/strong><\/td>\nVehicles, 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 12 September 2026 against the official document \u00abStopnje DDV\u00bb (14th edition, June 2026) of the Finan\u010dna uprava Republike Slovenije (FURS), the Slovenian tax authority, published on its VAT page (fu.gov.si<\/a>).<\/em><\/p>\n

Drinks with added sugar are taxed at 22%, not 9.5%<\/h2>\n

Since 1 January 2025<\/strong>, drinks with added sugar or sweeteners and preparations for making them are taxed at 22%<\/strong>. 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%<\/strong>.<\/p>\n

The boundary is not set by the label, but by the tariff. FURS resolves it by combined nomenclature code, which depends on the product\u2019s sugar, starch and milk fat content: powders, instant teas and effervescent tablets classified under 2106 90 92<\/strong> are taxed at 9.5%, and this includes those with up to 5% sugar by mass<\/strong>; above 5% they move to 2106 90 98<\/strong> 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%.<\/p>\n

And being a food supplement does not exempt it from 22%. FURS clarified this on 21 March 2025<\/strong>: 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.<\/p>\n

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.<\/strong> alcohol at 20 \u00b0C \u2014or 0.4% by mass\u2014 leaves the 9.5% rate and goes to 22%.<\/p>\n

Which VAT you charge customers in Slovenia if you sell from another EU country<\/h2>\n

<\/p>\n

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.<\/p>\n