Slovenia (SI) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 22% –
Reduced 9.5% –

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/07/1999 8 19 – –
01/01/2002 8.5 20 – –
01/07/2013 9.5 22 – –

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 9.5  
2 Water supplies 9.5  
3 Pharmaceutical products 9.5  
4 Medical equipment for disabled persons 9.5  
Children’s car seat 22  
5 Transport of passengers (+see n° VI) 9.5  
6 Books 9.5  
Books on other physical means of support 9.5  
Newspapers 9.5  
Periodicals 9.5  
7 Admission to cultural services (shows, cinema, theatre) 9.5  
Admission to amusement parks 9.5  
8 Pay TV/ cable TV 22  
TV licence 22  
Ex Public radio and TV broadcasting, excluding those of a commercial nature
9 Writers, composers, etc. 9.5  
10 Social housing 9.5  
10a Renovation and repairing of private dwellings 9.5  
10b Window cleaning and cleaning in private households 9.5  
11 Agricultural inputs 9.5  
12 Hotel accommodation 9.5  
12a Restaurant and catering services 22  
9.5 applies to the preparation of meals
13 Admission to Sporting events 9.5  
14 Use of Sporting facilities 9.5  
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 22  
Ex Social security services, provided as a public service or by other non-profit-making organisations, deemed to be charitable, disabled organisations or self-help organisations
16 Supplies by undertakers and cremation services 9.5  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 9.5  
19 Minor repairing (including mending and alteration) of:    
Bicycles 9.5  
Shoes and leather goods 9.5  
Clothing and household linen 9.5  
20 Domestic care services (**) 9.5  
21 Hairdressing 9.5