Slovenia raises its small-business VAT threshold from €50,000 to €60,000 from 1 January 2025

What changed in detail

The Act amending the Value Added Tax Act (ZDDV-1O) was published in Uradni list RS No. 104/2024 on 10 December 2024 and entered into force on 11 December 2024. It transposes Council Directive (EU) 2020/285 on the special scheme for small enterprises, with the threshold rules applying from 1 January 2025.

Under the domestic SME scheme as described by the financial administration (FURS), a taxable person established in Slovenia is exempt from charging VAT on supplies made in Slovenia if its annual turnover in Slovenia, excluding VAT:

• did not exceed €60,000 in the previous calendar year; and
• does not exceed €60,000 in the current calendar year.

The previous threshold was €50,000, which still governed the position on 31 December 2024.

A transitional ceiling of €66,000 applies in the year the €60,000 threshold is crossed. A small business that passes €60,000 may keep the exemption for the rest of that year unless turnover passes €66,000, in which case it must charge VAT from the transaction that crosses €66,000 and register for VAT. In either case it cannot use the exemption in the following calendar year, which FURS calls a quarantine.

The same Act opened the cross-border SME scheme, under which Slovenian businesses can use exemptions in other member states.

What it means

For a Slovenian sole trader or small company, the line to watch moved up by €10,000, with a 10% buffer in the year of crossing. That buffer only delays registration within the year; crossing €60,000 still means charging VAT for at least the next calendar year, so planning a year with turnover just above €60,000 has a cost a year later.

The threshold has applied since 1 January 2025 and is still the figure in FURS’s current description. The same Act also reclassified sweetened drinks (separate record) and introduced VAT groups from 2026 (separate record).