As of January 1, 2025, Slovenia has updated its VAT rates, applying the standard 22% rate to sugar syrups and sweetened beverages while maintaining reduced rates for certain foodstuffs, juices, and unsweetened drinks. These changes align with Slovenia’s efforts to regulate consumption and promote healthier choices.
Reminder: Slovenia Updated VAT Rates for Several Items
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
59
Content accuracy validation date:
03.02.2025
Content accuracy validation time:
08:04h
Starting January 1, 2025, the Slovenian Tax Administration has clarified the VAT rates applicable to beverages and beverage preparations. Certain products will no longer qualify for the reduced VAT rate and will instead be taxed at the standard rate of 22%. This includes:
- Sugar Syrups: Syrups and beverage preparations that contain sugar or sweeteners,
- Sweetened Beverages: All beverages that have added sugar or sweeteners.
However, several items will continue to benefit from the reduced VAT rate, including:
- Various foodstuffs (tariff codes 2101 to 2106 inclusive),
- Fruit juice (tariff code 2009),
- Waters, including mineral waters and sodas without added sugar (tariff code 2201),
- Other non-alcoholic beverages that do not contain sugar or sweeteners (tariff code 2202).
- Liquid food for patients and dietary supplements (tariff code 2202 99),
- Vinegar and vinegar substitutes (tariff code 2209 00).
This adjustment in VAT rates reflects Slovenia's ongoing efforts to regulate consumption patterns and align with public health objectives.
Other news from Slovenia
Slovenia: Mandatory Email Registration for eVročanje-POS Form Submission on the eDavki Portal
Slovenia
Author: Ivana Picajkić
Starting January 24, 2025, users submitting the eVročanje-POS form on Slovenia’s eDavki portal must provide a valid email address to receive notifications about uploaded tax documents. This requirement applies to all legal entities, sole traders, and individuals conducting business activities, while registration remains voluntary for non-business individuals. Read more
Slovenia Moves Towards Mandatory B2B Electronic Invoicing and Enhanced VAT Reporting Starting June 2026
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Starting June 1, 2026, Slovenia plans to implement mandatory B2B electronic invoicing and VAT reporting for cross-border and domestic transactions, excluding B2C transactions. Using the e-SLOG standard, taxpayers will report invoices to the tax authority within eight days of issuance or receipt. These efforts align with Slovenia's broader goals of enhancing tax transparency, reducing fraud, and st... Read more
Slovenia Introduces Special Scheme and Technical Documentation for VAT Calculation and Deduction Evidence on eDavki
Slovenia
Author: Ivana Picajkić
On January 13, 2025, the Slovenian tax authority announced new guidelines for VAT evidence, referred to as KIR (VAT charged) and KPR (VAT deductions), which will take effect on January 20, 2025. These records must document VAT details for sales and deductions, following structured formats outlined in technical documentation available on the eDavki platform. Read more
New VAT Regulations in Slovenia Effective July 1, 2025
Slovenia
Author: Ivana Picajkić
Starting July 1, 2025, Slovenian taxpayers must maintain two specific records: VAT charge records and VAT deduction records, as mandated by new Articles 150a and 150b of the VAT regulations. Read more
Reminder: Slovenia Announced Amendments to the VAT Act Starting January 1, 2025
Slovenia
Author: Ivana Picajkić
Starting January 1, 2025, Slovenia will implement VAT Act amendments, including raising the VAT registration threshold from €50,000 to €60,000 to reduce the compliance burden on small businesses. Sugary beverages will be taxed at the standard 22% VAT rate, aligning with public health goals, while vending machine sales will also generally be subject to VAT. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more