Import VAT and Duty in Slovenia
VAT Rates in Slovenia
The standard VAT rate in Slovenia is 22% (DDV (davek na dodano vrednost)). Reduced rates of 9.5% and 5%.
Import VAT and customs duty in Slovenia are administered by FURS (Finančna uprava Republike Slovenije, the Financial Administration of the Republic of Slovenia).
The rate applying on import is the rate that applies to a supply of the same or similar goods on the Slovenia domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.
The Taxable Amount in Slovenia
Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.
Customs Duty in Slovenia
EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.
Low-Value Consignments in Slovenia
The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.
Postponed Accounting in Slovenia
VAT-registered Slovenian importers may account for import VAT through the VAT return rather than paying at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.
Planning Duty and VAT for Slovenia
Koper is Slovenia's only major container port and the principal gateway for China-origin cargo, sitting directly on the Asia-Mediterranean lane so it frequently takes deep-sea calls that avoid northern European transhipment. From Koper, cargo moves inland by road or rail into Slovenia and onward into Austria, Hungary and the wider Adriatic-Balkan corridor. Because Koper lies on the direct east-west lane, the ocean leg is often shorter than a North European discharge.
That routing, and the country-specific points below, are what turn a generic EU calculation into a Slovenia one. They belong in the landed-cost model from the outset rather than being discovered at clearance:
- Slovenian standard VAT is 22%, with reduced rates of 9.5% and 5%
- Koper sits on the main Asia-Mediterranean lane and often takes direct deep-sea calls
- ISPM 15 treatment and marking for all wood packaging
Frequently Asked Questions
The standard rate is 22% (DDV (davek na dodano vrednost)). Reduced rates of 9.5% and 5%.
The taxable amount is the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU form part of the customs value, so under-declaring freight understates the VAT.
No. The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. The EUR 150 threshold that remains relieves customs duty only — it has never been a VAT threshold.
From 1 July 2026 a temporary flat duty of EUR 3 applies per declared item category on consignments valued at EUR 150 or less. It is charged on the declarant, not the consumer, and runs until 1 July 2028.
No. Postponed VAT accounting changes when and how import VAT is accounted for, not whether it is due. The VAT remains payable; it is declared through the VAT return rather than paid at the frontier.