# Izračun DDV 2026 — Slovenia VAT calculator

Source page: https://valem.run/calculators/slovenia/vat

Slovenian VAT is 22% as the general rate, 9,5% on the Priloga I list and 5% on books, newspapers and periodicals, and identification turns on two figures: past 60.000 EUR you are liable from 1 January of the next year, past 66.000 EUR from the month you cross it.

**Tax year:** 2026

## How it is calculated

Three rates, all published by the Financial Administration: 22% as the general rate, 9,5% for the supplies listed in Priloga I to the VAT Act, and a special reduced 5% introduced in 2020 for books, newspapers and periodical publications. FURS also publishes the converted rates used to extract VAT from a gross figure — 18,0328% for 22%, 8,6758% for 9,5% and 4,7619% for 5% — which is the same arithmetic this page does when you remove VAT.

Identification is where Slovenia differs from most of its neighbours, and a single-threshold calculator cannot answer it. There are two figures and the difference between them is a deadline rather than an amount. Pass 60.000 EUR of turnover in the calendar year and you apply during that year, becoming liable from 1 January of the next. Pass 66.000 EUR and you must apply in the very month you cross it, with liability starting then.

So the answer worth having is not "must I register" but "from when am I liable". Slovakia and Czechia run the same two-tier shape with their own figures and their own second deadline, which is a good reason not to carry an assumption from one across the border to another.

## Worked example

With Amount of 100, this model computes Vat Amount of 22.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [FURS — Stopnje DDV (posodobljeno 1. 10. 2026): 22 %, 9,5 % in 5 %](https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Stopnje_DDV.docx) (checked 2026-10-05)
- [FURS — Identifikacija za DDV (60.000 in 66.000 EUR)](https://www.fu.gov.si/poslovni_dogodki_podjetja/identifikacija_za_ddv) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/slovenia/vat.json
- Compute by URL: https://valem.run/calculators/slovenia/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `slovenia/vat`)