If you’re selling on Amazon Slovenia via FBA, VAT registration is required from the start. While Slovenia is a smaller EU market, it plays a role in Amazon’s Central European logistics network — meaning VAT compliance can’t be overlooked.
VAT Rates in Slovenia
Slovenia introduced VAT in 1999, aligning with EU tax standards.
- Standard rate: 22%
- Reduced rate: 9.5% (e.g. food, books, medicines)
- Zero rate (0%) applies to exports and some international services.
When Do Amazon Sellers Need to Register?
- Slovenian businesses must register if their taxable turnover exceeds €50,000 in the previous 12 months.
- EU-based Amazon sellers must register if their sales to Slovenian consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in Slovenian fulfilment centres, or
- You sell directly to Slovenian consumers.
⚠️ For non-EU sellers, there is no threshold — VAT registration applies from the very first sale.
Fiscal Representatives & Agents
- Non-EU businesses must appoint a fiscal representative in Slovenia. This representative is jointly liable for VAT compliance.
- EU sellers are not required to, but many appoint a local tax agent to simplify filings and communication with the Slovenian Tax Authority.
Registration & Filing
To register for VAT in Slovenia, you’ll typically need:
- Business incorporation documents
- Proof of trade activity (Amazon seller account, invoices, contracts)
- ID for directors or business owners
Registration is handled by the Financial Administration of the Republic of Slovenia (FURS) and usually takes 2–4 weeks. Once complete, you’ll receive your Slovenian VAT number (ID za DDV), which must also be added to your Amazon Seller Central account.
VAT returns are usually filed monthly, though smaller businesses with turnover under €210,000 annually may qualify for quarterly filing. An annual VAT return is also required, submitted electronically via eDavki.
Risks for FBA Sellers
- Failure to register or late registration can lead to backdated VAT liabilities, penalties, and interest.
- Penalties for non-compliance can range from €2,000 to €125,000, depending on the severity.
- Amazon requires valid VAT numbers in all FBA markets — non-compliance can result in account suspension.
Final Thoughts
For Amazon FBA sellers, Slovenia’s VAT rules apply from the first taxable sale if you’re non-EU, or once you exceed the €10,000 EU threshold if you’re based in the EU. With strict penalties for late registration, timely compliance is crucial to protect your Amazon business.
👉 Watch the full video https://youtu.be/SU7PwP5CAak?si=AtDFQbbGvcwmGeaU where I explain Slovenia’s VAT rules for FBA and cross-border sellers in detail.