Slovenia VAT registration threshold

What this value means

PERIOD BASIS: Two-limb calendar-year test since 1 January 2025: exempt if annual turnover in Slovenian territory did NOT exceed EUR 60,000 in the PREVIOUS calendar year AND does not exceed that amount in the CURRENT calendar year (94. člen ZDDV-1). This replaced the old rolling last-12-months EUR 50,000 test. SECOND LIMB: The current-calendar-year limb: even with a clean prior year, exceeding EUR 60,000 in the running year ends the exemption and triggers mandatory identification. NON-ESTABLISHED SUPPLIERS: Art. 94(1) covers persons with a seat (or permanent/habitual residence) in Slovenia — a non-established supplier has no threshold and must obtain a Slovenian VAT ID before its first taxable supply. Since 1 January 2025, art. 94(2) as amended by ZDDV-1O extends the exemption to a taxable person established in another EU Member State that did not exceed EUR 60,000 Slovenian turnover in the previous calendar year, does not exceed it in the current year, and is identified for the special SME scheme in its Member State of establishment; arts. 94.b–94.j implement the EUR 100,000 Union annual-turnover cap of Directive (EU) 2020/285. Non-EU businesses: nil threshold, no scheme access. IMPORTED DIGITAL SERVICES: No threshold for inbound digital services: non-EU suppliers of B2C electronic services owe Slovenian VAT from the first sale (non-Union OSS or direct identification); EU suppliers use the Union OSS past the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. The art. 94 threshold never applies to suppliers without Slovenian establishment or EU SME-scheme identification. Traps: (1) Basis changed on 1 Jan 2025 from ROLLING last-12-months (EUR 50,000) to the calendar-year two-limb test — an engine still computing a rolling window is wrong on both figure and period. (2) The turnover base was narrowed by ZDDV-1O: only turnover that would be taxed if made by a regular taxable person counts toward the limit. (3) Voluntary identification remains possible below the threshold (with a multi-year lock-in under prior law — verify current lock-in length before serving it; the old 60-month commitment may have changed). (4) pisrs.si (consolidated ZDDV-1) is a JS-rendered app and could not be text-fetched this session; the amending act's official gazette text at uradni-list.si was used instead and loaded — the 94. člen wording quoted is the gazette text of the amendment now in force. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/si/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/si/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/si/vat-registration-threshold

Other Slovenia series: Policy interest rate · Value added tax (davek na dodano vrednost) · National minimum wage (minimalna plača) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (davek od dohodkov pravnih oseb) · Personal income tax (dohodnina) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)