Distance selling to Slovenia

Businesses, who are selling goods to Slovenian consumers and are not established in Slovenia (“distance selling“), shall register for Slovenian VAT. This has following consequences:

  • charging Slovenian VAT to consumers (standard 22% rate or lower 9,5% rate);
  • issuing invoices in compliance with Slovenian VAT law;
  • collecting Slovenian VAT and paying it to the Republic of Slovenia;
  • fulfilling various administrative tasks in Slovenia.

Threshold for obligatory VAT registration in Slovenia for distance selling is 35.000 EUR per annum. See thresholds for other EU countries here. Seller (retailer) can register for VAT in Slovenia before reaching a threshold. In this case registration can not be terminated before two year period ends. Voluntary VAT registration makes sense when Slovenian VAT rate is lower than the VAT rate in seller’s (retailer’s) country. See VAT rates for EU countries here.

Selling to or from Slovenia can also trigger Intrastat threshold which is 200.000 EUR for sales and 120.000 EUR for purchases. Seller is obliged to report turnover, which exceeds either threshold.

Our office provides VAT and Intrastat compliance services for Slovenia. Please do call us at +386 8 2055 950 or mail us at info@semafor.si to obtain our competitive offer.

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