Slovenia Value added tax (davek na dodano vrednost)
Slovenia Value added tax (davek na dodano vrednost) is 22 percent, in force since 1 Jul 2013, cited to Zakon o davku na dodano vrednost (ZDDV-1), 41. člen, neuradno prečiščeno besedilo št. 20. Last checked on 28 Oct 2026 against corroborating sources; the primary instrument itself was not read.
Official source: Zakon o davku na dodano vrednost (ZDDV-1), 41. člen, neuradno prečiščeno besedilo št. 20, PISRS ZAKO4701 secondary · Last checked 2026-10-28 · source fingerprint
Slovenian VAT: standard rate plus reduced rates under the Value Added Tax Act (ZDDV-1).
| Current value | 22 percent |
|---|---|
| In force from | 2013-07-01 |
| Official source | Zakon o davku na dodano vrednost (ZDDV-1), 41. člen, neuradno prečiščeno besedilo št. 20, PISRS ZAKO4701 |
| Last verified | 2026-10-28 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed: the rate scopes and the 22% effective date were not read from ZDDV-1 Art. |
| Provenance | source fingerprint |
What this value means
Standard rate 22%, reduced 9.5% (food, water, pharmaceuticals, passenger transport, accommodation and other listed supplies) and super-reduced 5% (books, newspapers and periodicals). No change was identified at 2026-01-01. Secondary-confirmed: the rate scopes and the 22% effective date were not read from ZDDV-1 Art. 41 directly, so treat the effective dates as indicative. RECONFIRMED 2026-10-28: reconfirm. effective_from kept at the live 2013-07-01. The PISRS consolidation lists amendments through ZDDV-1O (Uradni list RS, št. 104/24) and is labelled an unofficial consolidated working aid. Pravilnik o izvajanju ZDDV-1 (PISRS PRAV7542, datum začetka uporabe 01.01.2026), člen 45(1): „DDV se obračunava po stopnji 22%, 9,5% oziroma 5% od davčne osnove.“ fu.gov.si homepage HTTP 200 did not state the rate. No later standard-rate figure was in the consolidation read today.
Get it programmatically
curl https://euroref.dev/v1/si/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/si/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/si/vatEmail me when this changes
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Other Slovenia series: Policy interest rate · VAT registration threshold · National minimum wage (minimalna plača) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (davek od dohodkov pravnih oseb) · Withholding tax rates · Personal income tax (dohodnina) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (zamudne obresti)
The same figure elsewhere: Spain · Sweden · Switzerland · Türkiye · Ukraine · all 34