EU VAT rates by country

Slovenia

The standard VAT rate in Slovenia is 22%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Slovenia entered in TEDB. Slovenia's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 5%

• Books, newspapers and periodicals.
  Except: supply of material with more than 50 % of space to advertising and music, films, games, including games of chance and lotteries,...

  Except: supply of material with more than 50 % of space to advertising and music, films, games, including games of chance and lotteries, interactive learning, broadcasting, and events in the fields of politics, culture, art, sports, science, and entertainment Includes also: electronic provision of services via the Internet or an electronic network to access electronic books, periodicals, electronically updated content
• Rescue equipment.
  Supply of typed fire engines, special protective and rescue equipment, and tools for the performance of firefighting tasks, usually...

  Supply of typed fire engines, special protective and rescue equipment, and tools for the performance of firefighting tasks, usually intended for use in interventions, which are supplied to public fire services or volunteer firefighting units in firefighting societies. For more information, see articles 59.f to 59.i of the Rules on the Implementation of VATA-1.

Reduced rate 9.5%

• Foodstuffs.
  Except: 0301 11 00 & 0301 19 00; 0106: only live rabbits, frogs, roe deer, partridges, pheasants, and other wild fowl; 1207 99 96: only...

  Except: 0301 11 00 & 0301 19 00; 0106: only live rabbits, frogs, roe deer, partridges, pheasants, and other wild fowl; 1207 99 96: only pumpkin seed; 1208 90 00: only crumbled or ground poppy seed; 2501 00 10: only salt; 2501 00 91: only salt; 2530 90 70: only sepiolite; 2923 20 00: only lecithin; 2934 99 90: only acesulfame; 3824 99 96: only dietetic salt; 2106: ex. sugar syrups and prep. for making bev. (2106 90 30-59, 2106 90 98); 2202: ex. bev. cont. added sugar or sweeteners
• Farm inputs.
  • Animals for fattening include domestic animals, normally intended for reproduction and breeding within livestock activities and aquaculture activities, including rabbits and bees. 0511 91 90: only inedible fish eggs Except: 0301 11 00, 0301 19 00, eggs for hatching ornamental birds
  • Seeds and seedlings of agricultural and forestry plants placed on the market in accordance with the regulations governing the trade in seeds and seedlings. Except: 1209 30 00, 1209 99 91
  • Crop production services, crop preparation services, seed treatment services, livestock services, forestry services except forestry consultancy, forest cultivation and protection services, and logging services, services for fisheries and aquaculture, veterinary services for fattening animals
  • Fertilizers
• Medical equipment.
  • Blood glucose meters and continuous glucose meters, parts and accessories; diagnostic strips meters; sensors transmitters for glucose...

    Blood glucose meters and continuous glucose meters, parts and accessories; diagnostic strips meters; sensors transmitters for glucose meters; test strips with reagent; mechanical injectors; needles for injector; trigger device with attached lancet; device for inserting sensors; disposable syringe, needles; diagnostic scanning tapes and tests; lancet; insulin pump, reservoir pump; infusion set for insulin pump; threaded push rod; puncture set; pumps as part of an insulin dosing device
  • Children's tricycle for children with motor impairments, wooden chair for children with motor impairment; therapeutic rollers, therapeutic balls, therapeutic exercise boards and therapeutic pillows for children with motor impairments; room lift and bathroom lift
  • Comments: Including: parts and accessories of the products if they are classified under the same tariff code as the product and the...

    Comments: Including: parts and accessories of the products if they are classified under the same tariff code as the product and the maintenance and repair of the products Except: please see Article 50 of the Rules on the implementation of the Valued Added Tax Act Wheelchairs and parts and accessories for wheelchairs
  • Aids for the blind and partially sighted: spectacles for the correction of vision; spectacle lenses; binoculars for the visually impaired; magnifying glasses for the visually impaired; lenses and Fresnel prisms and accessories for prisms; contact lenses; sticks for the blind
  • Stoma accessories: bags cut into shapes for colostomy, ileostomy and urostomy; adhesive leather linings or tiles; leather putties and adhesives; bags fort the small intestine, large intestine, or urinary tract; adapters; adapters in combination with various bags
  • Devices for urinary incontinence, urine bags, patient liners, knitted mesh underpants for the installation of incontinence inserts
  • Probes (rectal, duodenal, nutritional, and gastric), cannulas and catheters, including accessories and parts suitable for use solely with these products
  • Electrical stimulators for faecal and urinary incontinence and musculoskeletal stimulators
  • Breathing apparatus; maximum expiratory flow meter (PEF) for monitoring lung disease
  • Orthopaedic appliances, including crutches, surgical and hernia belts; braces and other fracture aids; artificial body parts; hearing aids and other appliances worn on the body or incorporated into the body to remedy a defect or disability
  • Custom-made orthopaedic shoes and temporary shoes intended for use after major operations on the feet
  • Gels for use in childbirth
  • Breast prosthesis
  • Trolley-driving gloves: stump covers, therapeutic compression stockings if they have a compression ratio of 18 mmHg or more
• Medicines.
  3002:only antiserums, fractions of blood and immunological products for treatment; vaccines; toxins; microbiological cultures (except...

  3002:only antiserums, fractions of blood and immunological products for treatment; vaccines; toxins; microbiological cultures (except yeasts); viruses, antiviral drugs and bacteriophages; 3822: only diagnostic reagents; 3926 90 97: only sheath contraceptives; 3924 90 00 and 4014 90 00: only menstrual cups; 9018 90 84 only intrauterine contraceptive device Except: please see Article 49 of the Rules on the implementation of the Valued Added Tax Act
• Plants and flowers. 1209: only ornamental plant seeds
• Paintings and drawings. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery and studio back cloths (CN code 9701).
• Original prints. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Original engravings, prints and lithographs made entirely by hand by the artist, in limited numbers.
• Artists' photographs. In the VATA-1 and the Rules on the Implementation of VATA-1, there exists only a descriptive name of services without exact determination by CN and/or CPA codes.
• Original sculptures. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Original sculptures and statuary in any material, made entirely by the artist.
• Sculpture casts. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Sculpture casts limited to eight copies and supervised by the artist or his successors.
• Artists' ceramics. In the VATA-1 and the Rules on the Implementation of VATA-1, there exists only a descriptive name of services without exact determination by CN and/or CPA codes.
• Enamels on copper. In the VATA-1 and the Rules on the Implementation of VATA-1, there exists only a descriptive name of services without exact determination by CN and/or CPA codes.
• Collectors' stamps. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Postage and revenue stamps, postmarks, first-day covers and the like, used, or unused and not current.
• Imported collections and collectors' pieces. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00).
• Goods over 100 years old. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Goods, other than works of art or collectors' items, that are more than 100 years old.
• Water supply. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Supply of water.
• Street cleaning and waste. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Street cleaning, refuse collection and waste treatment, other than by public bodies.
• Social housing. Housing is part of social policy if it does not exceed 120 m2 in a multi-apartment building or 250 m2 in a single-apartment building, of the usable area of the residential building
• Passenger transport. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Transport of passengers and their luggage.
• Hotel accommodation. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Hotels and similar places to stay, holiday accommodation and camping or caravan pitches.
• Restaurants and catering. Applies to the preparation of meals, supply of alcoholic and non-alcoholic beverages excluded.
• Window and home cleaning. 81.22 - only windows cleaning; 81.21 - only cleaning of private households
• Home care. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Domestic care such as home help and care of the young, elderly, sick or disabled.
• Cultural events. In the VATA-1 and the Rules on the Implementation of VATA-1, there is only a descriptive name of services without exact determination by CPA codes.
• Writers, composers and performers. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Services of writers, composers and performing artists, and the royalties due to them.
• Sporting events. In the VATA-1 and the Rules on the Implementation of VATA-1, there is only a descriptive name of services without exact determination by CN and/or CPA codes.
• Shoe and leather repair. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Minor repairs of shoes and leather goods.
• Clothing repair. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Minor repairs of clothing and household linen, including mending and alteration.
• Bicycle hire and repair. Only minor bicycle repairs
• Hairdressing. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Hairdressing.
• Funeral services.
  Includes only: burial and cremation; preparing the dead for burial or cremation and embalming, and the services of gravediggers;...

  Includes only: burial and cremation; preparing the dead for burial or cremation and embalming, and the services of gravediggers; preparation of funeral and cremation rites; rental of equipped premises and mortuaries; transport of deceased, supply of goods directly related to funeral services, provided by the provider of these services.
• Hand-made tapestries. TEDB gives no note on what this covers in Slovenia. The Directive's category reads: Tapestries and wall textiles made by hand from original designs by artists, in at most eight copies of each.

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Slovenia are dated 1 July 2026.