Slovenia

Country	Slovenia
Currency	Euro
EU Member State	Yes
Standard VAT rate	22%
Reduced VAT rate	9.5%
VAT registration limit for established businesses	Nil
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	350000 Euros
VAT return filing periods	Monthly or quarterly for established companies/ Monthly for non-established businesses
Annual returns	No
Intrastat thresholds: dispatches and arrivals	200000 Euros for dispatches / 120000 Euros for arrivals
EC Sales Lists frequency	Monthly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Canada, Croatia, Iceland, Israel, Japan, South Korea, Liechtenstein, Macedonia, Norway, Russia, Switzerland and Turkey
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	Please contact Essentia for specific advice