Slovenia VAT codes and rates
Slovenia charges VAT at 22%, with other rates of 9.5% and 5%. When you create a company in Slovenia, Nefin sets up 7 sales and 12 purchase codes, each tied to a box of the Obračun DDV (DDV-O). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Obračun DDV - dobave and the Obračun DDV - nabave, ready to file every quarter.
VAT codes from the Obračun DDV (DDV-O)
Each code is the box or line it fills on the Obračun DDV (DDV-O), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 11-22 | Dobave v Sloveniji 22% (polje 11 / 21)Default | 22% |
| 11-9.5 | Dobave v Sloveniji 9,5% (polje 11 / 22) | 9.5% |
| 11-5 | Dobave v Sloveniji 5% (polje 11 / 22a) | 5% |
| 11-OPR | Izvoz in oproščene dobave s pravico do odbitka (polje 11) | 0% |
| 11a | Dobave v Sloveniji, DDV obračuna prejemnik (polje 11a) | 0% |
| 12 | Dobave blaga in storitev v druge države članice EU (polje 12) | 0% |
| 15 | Oproščene dobave brez pravice do odbitka (polje 15) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 31-22 | Nabave v Sloveniji in uvoz 22% (polje 31 / 41)Default | 22% |
| 31-9.5 | Nabave v Sloveniji in uvoz 9,5% (polje 31 / 42) | 9.5% |
| 31-5 | Nabave v Sloveniji in uvoz 5% (polje 31 / 42a) | 5% |
| 35-22 | Druga osnovna sredstva 22% (polje 35, 31 / 41) | 22% |
| 31-NOD22 | Nabave 22% brez pravice do odbitka (polje 31) | 22% |
| 31-SAM22 | Samoobdavčitev, dobavitelj iz tretje države 22% (polje 31 / 25) | 0% |
| 31a | Nabave v Sloveniji, DDV obračuna prejemnik 22% (polje 31a / 25) | 0% |
| 32-22 | Pridobitve blaga iz EU 22% (polje 32 / 23) | 0% |
| 32-9.5 | Pridobitve blaga iz EU 9,5% (polje 32 / 24) | 0% |
| 32-5 | Pridobitve blaga iz EU 5% (polje 32 / 24b) | 0% |
| 32a-22 | Prejete storitve iz EU 22% (polje 32a / 23a) | 0% |
| 33 | Oproščene nabave in pridobitve (polje 33) | 0% |
Slovenia VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Obračun DDV - dobave
I. Dobave blaga in storitev
- [11-22]11 - dobave po stopnji 22%
- [11-9.5]11 - dobave po stopnji 9,5%
- [11-5]11 - dobave po stopnji 5%
- [11-OPR]11 - izvoz in oproščene dobave s pravico do odbitka
- [11a]11a - dobave v Sloveniji, od katerih obračuna DDV prejemnik
- [12]12 - dobave blaga in storitev v druge države članice EU
- [15]15 - oproščene dobave brez pravice do odbitka DDV
Totals Nefin calculates
- [11] 11 - dobava blaga in storitev (skupaj)Sum of the net amounts in [11-22] + [11-9.5] + [11-5] + [11-OPR]
- [21] 21 - obračunani DDV po stopnji 22%Sum of the tax charged in [11-22]
- [22] 22 - obračunani DDV po stopnji 9,5%Sum of the tax charged in [11-9.5]
- [22a] 22a - obračunani DDV po stopnji 5%Sum of the tax charged in [11-5]
- [21-22a] Obračunani DDV od dobav (21 + 22 + 22a)Total of [21] + [22] + [22a]
Purchase book
Obračun DDV - nabave
III. Nabave blaga in storitev
- [31-22]31 - nabave po stopnji 22%
- [31-9.5]31 - nabave po stopnji 9,5%
- [31-5]31 - nabave po stopnji 5%
- [35-22]35 - druga osnovna sredstva po stopnji 22%
- [31-NOD22]31 - nabave 22% brez pravice do odbitka
- [31-SAM22]31 - samoobdavčitev, dobavitelj iz tretje države 22%
- [31a]31a - nabave v Sloveniji, od katerih obračuna DDV prejemnik
- [32-22]32 - pridobitve blaga iz EU po stopnji 22%
- [32-9.5]32 - pridobitve blaga iz EU po stopnji 9,5%
- [32-5]32 - pridobitve blaga iz EU po stopnji 5%
- [32a-22]32a - prejete storitve iz EU po stopnji 22%
- [33]33 - oproščene nabave in oproščene pridobitve blaga
Totals Nefin calculates
- [31] 31 - nabave blaga in storitev (skupaj)Sum of the net amounts in [31-22] + [31-9.5] + [31-5] + [35-22] + [31-NOD22] + [31-SAM22]
- [32] 32 - pridobitve blaga iz EU (skupaj)Sum of the net amounts in [32-22] + [32-9.5] + [32-5]
- [35] 35 - nabavna vrednost drugih osnovnih sredstevSum of the net amounts in [35-22]
- [23] 23 - od pridobitev blaga iz EU po stopnji 22%Net amount × 22%, from [32-22]
- [24] 24 - od pridobitev blaga iz EU po stopnji 9,5%Net amount × 9.5%, from [32-9.5]
- [24b] 24b - od pridobitev blaga iz EU po stopnji 5%Net amount × 5%, from [32-5]
- [23a] 23a - od prejetih storitev iz EU po stopnji 22%Net amount × 22%, from [32a-22]
- [25] 25 - samoobdavčitev kot prejemnik po stopnji 22%Net amount × 22%, from [31-SAM22] + [31a]
- [41-RAC] 41 - odbitek DDV 22% po prejetih računih in uvozuSum of the tax charged in [31-22] + [35-22]
- [41-SAM] 41 - odbitek DDV 22% od samoobdavčitveNet amount × 22%, from [32-22] + [32a-22] + [31-SAM22] + [31a]
- [42-RAC] 42 - odbitek DDV 9,5% po prejetih računih in uvozuSum of the tax charged in [31-9.5]
- [42-SAM] 42 - odbitek DDV 9,5% od pridobitev iz EUNet amount × 9.5%, from [32-9.5]
- [42a-RAC] 42a - odbitek DDV 5% po prejetih računih in uvozuSum of the tax charged in [31-5]
- [42a-SAM] 42a - odbitek DDV 5% od pridobitev iz EUNet amount × 5%, from [32-5]
- [41] 41 - odbitek DDV po stopnji 22%Total of [41-RAC] + [41-SAM]
- [42] 42 - odbitek DDV po stopnji 9,5%Total of [42-RAC] + [42-SAM]
- [42a] 42a - odbitek DDV po stopnji 5%Total of [42a-RAC] + [42a-SAM]
Source
These codes were transcribed from the tax authority's own form or instructions: FURS eDavki - obrazec DDV-O + navodilo (fetched 2026-10-12) - https://edavki.durs.si/OpenPortal/Dokumenti/ddv_o.i.docx.
Frequently asked questions
What is the VAT rate in Slovenia?
The standard rate is 22%. Other rates in use: 9.5% and 5%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Slovenia?
7 sales codes and 12 purchase codes, each named after the Obračun DDV (DDV-O) box it fills, for example 11-22 (Dobave v Sloveniji 22% (polje 11 / 21), 22%), 11-9.5 (Dobave v Sloveniji 9,5% (polje 11 / 22), 9.5%) and 11-5 (Dobave v Sloveniji 5% (polje 11 / 22a), 5%).
How often is the Obračun DDV (DDV-O) filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Slovenia. Your tax authority may assign you a different one.
Are these Slovenia VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (FURS eDavki - obrazec DDV-O + navodilo (fetched 2026-10-12) - https://edavki.durs.si/OpenPortal/Dokumenti/ddv_o.i.docx).
Does Nefin produce the Slovenia VAT books?
Yes. The Obračun DDV - dobave lists every invoice and the Obračun DDV - nabave every bill, one row per document with a column for each return box, plus the totals the return asks for.