Import VAT rates in Slovenia
Slovenia applies a standard VAT rate of 22% and reduced rates of 9.5%, 5%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. 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 | 4901 4902 49030000 49040000 4905 8523 |
| 5% reduced | Tools and other equipment of a kind normally intended for use in rescue or first aid services when supplied to public bodies or non-profit-making organisations active in civil or community protection 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. | |
| 9.5% reduced | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) | 97060000 |
| 9.5% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 9.5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings 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 | 060210 060220 06029010 06029030 06029041 07011000 0703 07129011 0713 0909 09109910 1001 … |
| 9.5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings 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 | |
| 9.5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings 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 | 0101 0102 0103 0104 0105 0301 0306 0307 04071100 04071911 04071919 04071990 … |
| 9.5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Fertilizers | 31010000 3102 3103 3104 3105 |
| 9.5% reduced | Rental and repair of bicycles Only minor bicycle repairs | |
| 9.5% reduced | Individual pieces of ceramics executed entirely by the artist and signed by him 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. | 97030000 |
| 9.5% reduced | Minor repairs of clothing and household linen (including mending and alteration) | |
| 9.5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities 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. | |
| 9.5% reduced | Domestic care services such as home help and care of the young, elderly, sick or disabled | |
| 9.5% reduced | Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares 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. | 97030000 |
| 9.5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for 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 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 | 0101 0102 0103 0104 0105 0106 0201 0202 0203 0204 020500 0206 … |
| 9.5% reduced | Hairdressing | |
| 9.5% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy 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 | |
| 9.5% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Breathing apparatus; maximum expiratory flow meter (PEF) for monitoring lung disease | 90189084 901920 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 8413 85437090 901819 90183110 90183190 90183210 90183900 90189084 90219090 9027 38221900 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Gels for use in childbirth | 30067000 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 30069100 32141010 35061000 90183900 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Devices for urinary incontinence, urine bags, patient liners, knitted mesh underpants for the installation of incontinence inserts | 32141010 35061000 3923 39269097 48030090 61082100 61082200 61082900 90183900 90219090 961900 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Breast prosthesis | 39269097 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 39269097 84289090 87120070 9401 9506 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Trolley-driving gloves: stump covers, therapeutic compression stockings if they have a compression ratio of 18 mmHg or more | 42032990 6115 62160000 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Custom-made orthopaedic shoes and temporary shoes intended for use after major operations on the feet | 64 90219090 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 66020000 90013000 900140 900150 90029000 90041010 90041091 90041099 90049010 90049090 9005 9013 … |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 8713 87142000 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Probes (rectal, duodenal, nutritional, and gastric), cannulas and catheters, including accessories and parts suitable for use solely with these products | 90183900 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Electrical stimulators for faecal and urinary incontinence and musculoskeletal stimulators | 90189075 |
| 9.5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods 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 | 9021 |
| 9.5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection 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 | 3002 3003 3004 3005 300610 30064000 30066000 39249000 39269097 40141000 40149000 90189084 … |
| 9.5% reduced | Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included 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. | 97020000 |
| 9.5% reduced | 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, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 9.5% reduced | Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage 1209: only ornamental plant seeds | 0601 0602 0603 0604 1209 |
| 9.5% reduced | Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00) | 97040000 |
| 9.5% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Applies to the preparation of meals, supply of alcoholic and non-alcoholic beverages excluded. | |
| 9.5% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 9.5% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 | 97030000 |
| 9.5% reduced | Minor repairs of shoes and leather goods | |
| 9.5% reduced | Admission to 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. | |
| 9.5% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 | |
| 9.5% reduced | Supply of water | |
| 9.5% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 6304 |
| 9.5% reduced | Transport of passengers and their accompanying luggage | |
| 9.5% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto 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. | |
| 9.5% reduced | Window cleaning and cleaning in private households 81.22 - only windows cleaning; 81.21 - only cleaning of private households | |
| 9.5% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them | |
| 9.5% reduced | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) | 97050000 |
| 22% |
TEDB · 26 October 2026