• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 6/5/2013

Slovenia - VAT rate increase effective July 2013 

June 5:  The rates of value added tax (VAT) in Slovenia will increase effective 1 July 2013.
  • The “standard” VAT rate will increase to 22% (from the current 20% rate).
  • The “reduced” VAT rate will increase to 9.5% (from the current 8.5% rate).

There are provisions clarifying when the increased VAT rate is to apply: (1) when there are partial supplies of goods and services straddling the 1 July 2013 effective date; and (2) when there is a pre-payment for goods and services that are delivered after 1 July 2013.

Read a June 2013 report [PDF 123 KB] prepared by the KPMG member firm in Slovenia: Slovenia: VAT rate increase as of July 1st 2013

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