DDV — 22 / 9.5 / 5% regimes and ZDDV-1

DDV (davek na dodano vrednost) is the Slovenian VAT introduced on 1 July 1999, overhauled by ZDDV-1 (Zakon o davku na dodano vrednost, Uradni list RS 117/2006) in force from 1 January 2007 — the same day Slovenia joined the eurozone. Three-rate regime since 2020: 22% standard, 9.5% reduced, 5% super-reduced. ISO prefix SI + 8 digits. Administered by FURS (Finančna uprava RS) via the eDavki portal.

History — from PSD 1999 to ZDDV-1 2007 and 22% in 2013

Slovenia introduced VAT later than the rest of Central Europe, on 1 July 1999, as the PSD (Prometni davek od storitev). It replaced the legacy Yugoslav cascading sales tax (prometni davek). The goal was twofold: modernise indirect taxation and prepare for the 2004 EU accession. Initial rates were 19% standard and 8% reduced — close to Germany and Austria, the country's main trading partners.

EU accession in 2004 forced strict alignment with Directive 2006/112/EC. The 2007 ZDDV-1 merged the Slovenian VAT code with the recast 6th Directive, and eurozone accession (1 January 2007) synchronised invoicing in the single currency. The eurozone budget crisis led to the temporary 22% standard rate hike in July 2013, which became permanent. The 5% super-reduced rate on books, introduced in 2020, follows the EU harmonisation of cultural goods (Directive 2018/1713).

1999       | Slovenian VAT introduced on 1 July (Prometni davek od storitev,
           | PSD) — 19% standard / 8% reduced. Replaces the legacy
           | Yugoslav cascading sales tax (prometni davek).
           |
2004       | EU accession — Slovenia aligns its VAT system with
           | Directive 2006/112/EC (recast of the 6th VAT Directive).
           | ISO prefix SI introduced in VIES.
           |
2007       | ZDDV-1 adopted (Zakon o davku na dodano vrednost,
           | Uradni list RS 117/2006) — full overhaul of the Slovenian
           | VAT code, effective 1 January 2007 (same day as eurozone
           | accession). 20% standard / 8.5% reduced.
           |
2012-07-01 | Standard rate raised to 22% (temporary budget hike during
           | the eurozone crisis), reduced rate to 9.5%. Made permanent
           | in 2013.
           |
2020       | Super-reduced 5% rate introduced for books, press,
           | educational electronics (digital book integration).
           | COVID-19 transitional period.
           |
2022       | VAT registration threshold raised to €50,000 (from prior
           | €25,000, and €7,500 until 2010). Aligns Slovenia with
           | the EU average.
           |
2024       | FURS publishes a consultation on real-time DDV-O
           | digitalisation — ViDA preparation and alignment with
           | EU e-invoicing evolutions.

Governance — Ministry of Finance + FURS

Political steering rests with the Ministrstvo za finance RS (Ministry of Finance), which proposes rate changes and EU transpositions to the government (Vlada RS) and parliament (Državni zbor) — passed by law. Operational management (collection, audit, litigation, e-services) is run by FURS (Finančna uprava Republike Slovenije — Financial Administration of the Republic of Slovenia), a service of the ministry created in 2014 from the merger of DURS (taxes) + CURS (customs).

FURS operates the eDavki portal (edavki.durs.si) — single window for DDV-O return, payment, OSS/IOSS registration, correction, audit. Slovenia has applied the OSS one-stop shop since 2021 and feeds the EU VIES system for intra-community operations.

Technical schema — DDV-O, RP-O, SI VAT, ICD 9925

Slovenian VAT returns use standardised forms:

• DDV-O — monthly or quarterly VAT return, XML deposited on eDavki, proprietary FURS format.
• RP-O — recap of intra-community supplies (Intrastat equivalent).
• SI VAT — VAT number: SI + 8 digits (modulo-11 checksum algorithm, published by FURS).
• ICD 9925 — PEPPOL prefix to identify an entity by its VAT number (distinct from ICD 0177 matična številka).
• OSS / IOSS — EU one-stop shops for cross-border B2C e-commerce, operated from eDavki.

# Slovenian VAT (DDV) regimes — 2026 summary

Standard rate       22 %     General goods and services
                              Code G_SG39/S_TAX/S = STD or VAT-22
                              EN 16931 BT-118 : code S (standard)

Reduced rate        9.5 %    Restaurants, takeaway, food (excluding
                              alcohol), hospitality, unprocessed
                              agricultural products, passenger
                              transport, aesthetic care.
                              EN 16931 BT-118 : code AA (reduced)

Super-reduced       5 %      Paper + digital books, newspapers,
                              magazines, educational electronics,
                              digital library access (since 2020).
                              EN 16931 BT-118 : code AA + note 5%

Zero rate            0 %     Exports outside EU (BT-118 code G),
                              intra-community supplies (BT-118 code K,
                              wording « obratna obdavčitev » article 138
                              Directive 2006/112/EC).

Exempt without       —      Medical care, education, finance/insurance
deduction                     (article 44 ZDDV-1). EN 16931 BT-118 code E.

Threshold           €50 000  Small businesses below threshold = exempt
                              (mali davčni zavezanec). EN 16931 BT-118
                              code O.

Comparison — DDV vs neighbouring EU rates

Adoption — ~140,000 taxable persons, ~€4.2B revenue

• ~140,000 VAT-registered companies in Slovenia per FURS (2024) — ~74% of the active AJPES ecosystem.
• ~€4.2 billion DDV revenue/year — ~25% of total Slovenian tax revenue (FURS 2024 annual report).
• ~1.4 million DDV-O returns/year, monthly or quarterly depending on turnover — filed via eDavki at 99.8% (paper marginal).
• ~12,000 companies on OSS cross-border e-commerce since 2021, and ~3,000 on IOSS for < €150 imports.
• ViDA 2028-2030 preparation. FURS launched a public consultation in 2024 on real-time DDV-O digitalisation — alignment with ViDA pillar 1.

Common pitfalls

• Confusing matična številka and davčna številka. Matična = AJPES identifier (7 digits, ICD 0177). Davčna = FURS identifier (8 digits, SI prefix = ICD 9925). Two distinct keys — many foreign EU operators mix them in PEPPOL.
• Wrong rate code in S_TAX. 22% = STD or VAT-22, 9.5% = RED or VAT-95, 5% = SRD or VAT-5. An incorrect code breaks the DDV-O reconciliation at FURS.
• Missing « obratna obdavčitev » wording. For intra-community supplies (article 138 of Directive 2006/112/EC), the mandatory Slovenian wording is « obratna obdavčitev » (reverse charge) — otherwise FURS reclassifies as a domestic sale subject to 22% VAT.
• €50,000 threshold — when to register. An SME crossing the threshold must register for VAT within 15 calendar days. Late = €1,500 fine + 7.5%/year moratorium interest.
• Monthly / quarterly frequency. Cutover threshold: turnover > €210,000/year = mandatory monthly. Many SMEs mistakenly switch to quarterly and get FURS penalties.

Cross-links

• Slovenia hub — full view
• eDavki — FURS tax portal
• Davčno potrjevanje — fiscal certification 2016
• eRačun — B2G mandatory 2015
• ViDA — Slovenia roadmap 2028
• FURS — DDV (official site)
• ZDDV-1 — Uradni list RS 117/2006
• eDavki — FURS portal