There are two tax rates of VAT applied:

• 8,5% for food and
• 20%, as the general rate

Customs collect VAT on imports into the country, together, and in a similar way as the other import duties. Registered users of the VAT system can deduct the amount paid as the incoming VAT in their tax statement for the accounting period.

Passengers entering Slovenia are exempted from paying VAT on goods, that are personal belongings and with no commercial value, but not exceeding the amount of 70 EUR.

Exporters can claim back the amount of VAT paid so far, and the same applies to foreign passengers leaving Slovenia and exporting goods. They get VAT refunded once the goods have left the territory of Slovenia, and the Customs authorities have confirmed that the declared goods have physically left the country.

Source: Customs Administration

 Value-added Tax (VAT) (112 KB) PDF

The document has been prepared by the Centre for International Cooperation and Development.