VAT and invoicing in Slovenia (2026): DDV and e-invoicing

Slovenia's VAT follows the EU rules closely, but three national features shape daily work: cash and card invoices are fiscally verified in real time, VAT records have been filed electronically every month since July 2025, and B2B e-invoicing becomes mandatory on 1 January 2028. This guide covers rates, registration, returns, invoice content and those systems, with a worked example in euros. Rules are as of October 2026.

DDV at a glance: rates and the tax authority

The tax is davek na dodano vrednost (DDV), governed by the VAT Act (Zakon o davku na dodano vrednost, ZDDV-1) and administered by the Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije, FURS).

A restaurant detail worth knowing: a set menu that includes a drink, even a sugary one, is one restaurant service at 9.5%. Take-away food, on the other hand, is a supply of goods, so the food is at 9.5% and a sugary or alcoholic drink sold with it is at 22%.

Who must register for VAT

• Threshold: you must register when your taxable turnover exceeds EUR 60,000 in a calendar year (it was EUR 50,000 until 2024). If you cross EUR 60,000 during the year, you remain exempt until 31 December and charge VAT from 1 January. If you cross EUR 66,000, VAT applies from the sale that takes you over it. The turnover of related persons is added together.
• Voluntary registration: allowed below the threshold; you then stay in the system for at least the current and the following calendar year.
• Below the threshold, your invoices show your tax number and the total, without VAT.
• Foreign businesses: the threshold does not apply. A business established outside Slovenia applies for a VAT number (form DDV-P3 in eDavki) at least 15 days before its first taxable supply, and one from outside the EU needs a tax representative.
• EU SME scheme: since 2025 a Slovenian small business can also use the VAT exemptions of other EU countries, with an identification number ending in EX.

Your tax number (davčna številka) has eight digits; your VAT number is the same number with the prefix SI, for example SI12345678.

VAT returns and payment

With the electronic records in hand, FURS can send you a pre-filled return. If your final return differs from the records you sent, correct the records within three working days.

What a Slovenian invoice must show

Article 82 of the VAT Act lists the mandatory details:

1. 1Date of issue
2. 2A sequential number that identifies the invoice
3. 3Your VAT number
4. 4The customer's VAT number, when the customer pays the VAT (reverse charge) or for intra-EU supplies
5. 5Names and addresses of you and your customer
6. 6Quantity and type of goods, or scope and type of services
7. 7Date of supply or of an advance payment, if different from the issue date
8. 8Taxable amount per rate or exemption, unit price excluding VAT and any discounts
9. 9The VAT rate and the VAT amount
10. 10Where they apply, the exact notes: Samofakturiranje (self-billing), the article that grants an exemption, Obrnjena davčna obveznost (reverse charge), or the special scheme used, such as Posebna ureditev – Plačana realizacija for cash accounting

Other rules:

• Corrections: a credit or debit note that refers unambiguously to the original invoice counts as an invoice. On cash invoices it must be fiscally verified too.
• Simplified invoices are allowed to consumers for any amount, and to businesses when the amount excluding VAT is at most EUR 100.
• Deadlines: for intra-EU supplies of goods and cross-border B2B services under the reverse charge, the invoice is due by the 15th of the month after the supply. Advance payments received from businesses also need an invoice.
• Currency: any currency is fine, but the VAT amount must be stated in euros.
• Record keeping: invoices are kept for 10 years after the end of the year they relate to, and 20 years for immovable property.

Fiscal verification and e-invoicing

Fiscal verification of cash invoices

Under the Fiscal Verification of Invoices Act (ZDavPR), every invoice paid in cash has been verified with FURS in real time since 2 January 2016. "Cash" here includes notes and coins, payment and credit cards, cheques and any payment that is not a direct bank transfer. Your cash register or invoicing software sends the invoice to FURS, prints the issuer's protective code (ZOI) and the unique invoice identifier FURS returns (EOR), and numbers invoices in three parts: business premises, device and sequence.

Instead of a connected cash register, you can choose a pre-numbered invoice book (vezana knjiga računov) and send the invoice data electronically by the 10th of the following month. Since 1 January 2026 vending machines also report every sale to FURS.

E-invoicing: public sector now, all businesses from 2028

• B2G: suppliers to public bodies must already send e-invoices through the Public Payments Administration (UJP), via the UJPeRačun portal, an e-delivery provider or Peppol.
• B2B: the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), adopted on 23 October 2025, makes structured e-invoices mandatory from 1 January 2028 for every business in the Business Register and every self-employed person, both to issue and to receive.
• Format: e-SLOG is the base standard; EN 16931-compliant formats are allowed if agreed in the contract. A PDF is not an e-invoice, and email is not an allowed channel: invoices go through registered e-delivery providers, Peppol or a direct connection.
• Out of scope: invoices to consumers and cross-border invoices are optional.
• No real-time reporting of B2B invoices to FURS is planned under this law, and FURS will offer a free application for businesses with few invoices.

Fiscal verification needs cash register software that connects to FURS, and from 2028 e-invoices need an e-delivery provider, Peppol access or FURS's free app. Clientlly does not perform fiscal verification and does not connect to these networks, so you need an approved solution for those parts.

Worked example in euros

A small restaurant in Ljubljana files monthly. In September it invoices:

It buys food for EUR 8,000 plus EUR 760 DDV (9.5%) and a new oven for EUR 2,000 plus EUR 440 DDV (22%). Input VAT is EUR 1,200.

DDV payable = EUR 2,560 − EUR 1,200 = EUR 1,360, due with the return and the electronic VAT records by the last working day of October: Friday 30 October 2026, because 31 October is a Saturday and a public holiday. To find the VAT inside a gross price at 22%, multiply by 22 and divide by 122: EUR 122 × 22 ÷ 122 = EUR 22.

Late payment: terms and default interest

The Prevention of Late Payments Act (ZPreZP-1) sets the rules between businesses:

• payment terms may not exceed 60 days, unless a longer term is expressly agreed in writing and is not grossly unfair to the creditor;
• if no term is agreed, payment is due 30 days after receipt of the invoice;
• the creditor can claim a flat EUR 40 for recovery costs;
• the statutory default interest is the ECB main refinancing rate on 1 January or 1 July plus 8 percentage points, fixed for six months: 10.40% for July to December 2026 (10.15% in the first half).

Common mistakes

1. 1Treating card payments as non-cash. Card payments count as cash, so those invoices must be fiscally verified.
2. 2Keeping sugary drinks at 9.5%. Since 1 January 2025 they are at 22%, except inside a restaurant menu.
3. 3Forgetting the electronic VAT records, which are due every period, even when there were no transactions.
4. 4Missing the EUR 66,000 limit, above which VAT applies at once, not from next year.
5. 5Showing the VAT in another currency only. The VAT amount must also be in euros.
6. 6Leaving e-invoicing to the last month of 2027. Your customers will need your e-invoice routing details, and you will need to receive e-invoices too.

How Clientlly helps

Clientlly covers the invoicing and bookkeeping work around your DDV return. Invoices are numbered sequentially per series and carry Slovenia's VAT rates; credit notes are linked to the original invoice; and the PDF is produced in your client's language, with a card payment link. You see when an invoice was opened, automatic reminders go out 3, 14 and 30 days after the due date, and recurring invoices and multiple currencies are supported. Scanned receipts have their VAT read automatically, sales and purchase VAT books are kept per rate, including exports, reverse charge and intra-EU purchases, and tax reports with Excel and PDF exports are ready for you and your accountant. Import clients, suppliers, products and opening balances from Excel or CSV, and work from the mobile app. Clientlly does not perform fiscal verification and is not connected to Slovenia's e-invoicing networks, so keep an approved solution for those parts. See invoicing, accounting and how to get paid faster.