Home / VAT Rates / Slovenia

Slovenia VAT Rates 2026

Slovenia (Slovenija) levies Value Added Tax under the name DDV ID (Davek na dodano vrednost Identifikacijska številka). The standard rate is 22%, applied to most goods and services. Reduced rates of 9.5% and 5% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/SI endpoint to get Slovenia rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/SI
# No authentication required for rate lookups

# Response:
# { "country_code": "SI", "standard_rate": 22,
#   "reduced_rates": [9.5, 5], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Slovenia standard rate.

// 1. Validate the customer's Slovenia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/SI/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Slovenia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/SI').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [9.5, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Slovenia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Slovenia VAT

Slovenia is a small but strategically positioned EU market between Italy and Austria. The DDV ID (VAT ID) is 8 digits. Slovenia increased its standard VAT rate from 22% to 22% in recent years, maintaining one of the more moderate rates in the region.

The Slovenia DDV ID is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Slovenia business customer, validate their VAT registration number first.

VAT rates in other EU countries