VAT Guide for SaaS & Software in Slovenia

    SaaS & Software operating in Slovenia charge the standard VAT rate of 22% (reduced rates: 5%, 9.5%). Registration becomes mandatory at €50,000 annual turnover, returns are filed monthly or quarterly, and cross-border B2C sales are reported through the EU One-Stop Shop.

    Standard rate22%
    Reduced rates5%, 9.5%
    Registration threshold€50,000 annual turnover
    Filing frequencyMonthly or quarterly
    CurrencyEUR
    In force since01 Jul 2013
    Last verified01 Sept 2026

    Official source

    Finančna uprava RS (FURS)

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Slovenia

    You invoice a customer based in Slovenia for €1,000.00 of saas & software work.

    Add 22% VAT: €220.00. Total invoiced €1,220.00, declared in your monthly or quarterly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    B2C digital sales to other EU countries

    Consumers across the EU subscribe to your platform for a total of €10,000.00 per year.

    Above the €10,000 EU-wide threshold you charge the customer's local rate and file a single OSS return instead of registering in each country.

    Late filing exposure

    Your monthly or quarterly return is filed after the deadline.

    Interest at the ECB rate + 2%. Fines from €400 to €30,000 for serious violations.

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    Compliance checklist

    • Confirm whether you are above €50,000 annual turnover
    • Register with Finančna uprava RS (FURS) before your first taxable supply
    • Apply 22% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly or quarterly and archive invoices for the statutory period
    • Mandatory fiscal verification of invoices
    • Flat-rate scheme for small farmers

    FAQ — SaaS & Software in Slovenia

    When must saas & software register for VAT in Slovenia?

    Registration is required at €50,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to saas & software in Slovenia?

    The standard rate is 22%, with reduced rates of 5% and 9.5% for specific categories. Applied since 2013-07-01, last verified against Finančna uprava RS (FURS) on 2026-09-01.

    How often do I file VAT returns in Slovenia?

    Monthly or quarterly. Interest at the ECB rate + 2%. Fines from €400 to €30,000 for serious violations.

    What must appear on an invoice in Slovenia?

    Standard EU invoice requirements. Fiscal verification of invoices mandatory. Binding rulings available.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Slovenia for my sector?

    Mandatory fiscal verification of invoices · Flat-rate scheme for small farmers · Reverse charge for construction services

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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