TEDB Official Sourced · 2026 Reference
Slovenia VAT Rate on Hotel Accommodation
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Slovenia.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in Slovenia, supplies of Hotel Accommodation are subject to the 5% reduced 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 (5%) 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.
Active VAT Rates in Slovenia (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Slovenia:
| Classification | Applied Conditions & Scope | 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% |
| 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% |
Live Compliance Engine Verification
Test calculations or verify another product category in Slovenia using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Hotel Accommodation in Slovenia is 5% (Reduced), 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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