TEDB Official Sourced · 2026 Reference

Slovenia VAT: Baby Products & Infant Care

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Slovenia.

22%
Standard Rate
Annex III §1, §10b, §10c
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Slovenia, supplies of Baby Products & Infant Care are subject to the 22% standard rate.

Statutory Note: Essential infant nutrition, baby diapers, and car seats qualify for zero or reduced rates in certain Member States (IE, UK, PL, FR, ES, IT), whereas general nursery furniture and baby toys are subject to the standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Slovenia from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Slovenia require charging Slovenia VAT (22%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Slovenia creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Slovenia · TEDB 2026 STATUTORY ENGINE

Slovenia Live Statutory VAT Verification: Baby Products & Infant Care

Official European Commission TEDB calculation and legal classification for Slovenia.

Standard rate Slovenia (SI) Baby products & infant care
22% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (22%)
€22.00
Gross Total
€122.00
Statutory Citation: Annex III §1, §10b, §10c
Essential infant nutrition, baby diapers, and car seats qualify for zero or reduced rates in certain Member States (IE, UK, PL, FR, ES, IT), whereas general nursery furniture and baby toys are subject to the standard rate.
All rates active in this country (3)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 22%
Reduced rate 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 9.5%
Reduced rate 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. 5%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Baby Products & Infant Care in Slovenia is 22% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Slovenia, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Slovenia) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Other Rates in Slovenia

Baby Products & Infant Care in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.