Slovenia VAT rates
| Rate | Applies to |
|---|---|
| 22% | Standard rate: most goods and services |
| 9.5% | Food, accommodation, restaurants |
| 5% | Books, newspapers |
Adding Slovenia VAT
€100.00 before VAT is €122.00 including 22% VAT. To take 22% VAT out of a price, divide it by 1.22. The VAT fraction is 11/61.
That is 2 percentage points higher than the UK standard rate of 20%.
Selling to Slovenia from the UK
Goods you export from Great Britain to a business in Slovenia are zero rated for UK VAT. Your customer pays 22% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Slovenia VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Slovenia businesses are usually outside the scope of UK VAT, and your customer accounts for 22% VAT under the reverse charge. Digital services sold to consumers in Slovenia carry Slovenia VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.