If you have recently established a company in Slovenia or are planning to start business activities here, one of the first steps may be obtaining a VAT identification number (DDV number). This number is essential if you expect to exceed the statutory turnover threshold or if you wish to voluntarily enter the VAT system.
The VAT Identification Process
The Financial Administration of the Republic of Slovenia (FURS) requires every company applying for a VAT number to demonstrate that it intends to conduct genuine economic activity. This is to prevent misuse and so-called “carousel frauds,” where fictitious companies are used to claim refunds of VAT that was never paid.
1. Application Form
The request is submitted electronically via the eDavki portal using the form DDV-P2.
The company must indicate the desired date of VAT identification.
All applications must include supporting documents proving intended business activity.
2. Required Documentation
You will be expected to submit documents such as:
Signed contracts or pre-contracts with business partners.
Letters of intent.
A business plan.
Documentation of purchased equipment or initial investments.
Lease agreements for office or business premises.
Proof of permits if your activity requires them.
For short-term rental businesses (e.g., Airbnb), acceptable documents may include a proof of registration of the activity, advertising on Airbnb, and the cooperation agreement or terms and conditions with the platform.
3. Deadlines and Obligations
FURS decides on complete applications within 8 days.
Once registered, you must remain in the VAT system at least until the end of the current and the following calendar year.
VAT returns are filed monthly or quarterly.
4. After Receiving a VAT Number
Once your VAT number is granted, you must:
Issue invoices with VAT.
Keep VAT records according to Slovenian regulations.
Submit regular VAT returns via eDavki.
Charge VAT on your invoices and exercise the right to deduct VAT from your suppliers’ invoices.
Digital-Only Communication with FURS
In Slovenia, all communication between companies and FURS is fully electronic. Applications, tax filings, and VAT returns are submitted exclusively through the eDavki system. There is no paper-based procedure.
For our clients, this process is greatly simplified. As your authorized accountant and tax representative, SIBIZ prepares and submits all required applications, evidence, and VAT returns on your behalf. This ensures compliance, accuracy, and smooth communication with the authorities without you needing to manage the system directly.
Key Notes for New Businesses
Even if your company has not yet generated turnover, you can apply for VAT registration voluntarily. In this case, you must provide evidence that you are preparing for taxable business activities – for example, by showing your first purchases of goods, equipment, or other visible preparations.
Submitting supporting documents together with your application is highly recommended. If you do not, FURS will request additional information, which can delay the process.
How SIBIZ Can Help
SIBIZ www.sibiz.eu is a Ljubljana based advisory firm specializing in supporting foreign individuals, digital nomads business professionals, companies and corporations in Slovenia. We provide expert tax planning, accounting services and compliance solutions to help our clients achieve efficiency and transparency in their business operations. In addition, our advisory team covers legal, real estate and relocation services for complete support.
We act as your trusted authorized accountant, fully managing your company’s communication with FURS through the eDavki system. This allows you to focus on your business, while we ensure that your tax and accounting obligations are handled correctly and on time.
Whether you are setting up a new company, registering for VAT, or planning long-term operations in Slovenia, we provide reliable accounting, tax, and business advisory services tailored to international clients.
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