Invoicing abroad
Invoicing to Slovenia: VAT, reverse charge and mandatory details
To a business in Slovenia you invoice without VAT and add the reverse-charge note. Your customer accounts for the tax in Slovenia; you need their valid VAT ID for that.
This page is written for freelancers and small businesses in Germany and Austria. Pick your country below — the rules differ.
Do you charge VAT?
From Germany to a business in Slovenia: no VAT, with the reverse-charge note. The basis is § 3a Abs. 2 in Verbindung mit § 14a Abs. 1 UStG. The standard rate in Slovenia is 22 % — but your customer accounts for it, not you.
From Austria to a business in Slovenia: no VAT, with the reverse-charge note. The basis is § 3a Abs. 6 UStG 1994 in Verbindung mit Art. 196 MwStSystRL. The standard rate in Slovenia is 22 % — but your customer accounts for it, not you.
Private customers: Reverse charge never applies to consumers. Up to €10,000 in total you charge your own domestic VAT; above it you owe the destination country’s VAT and report it through the One-Stop Shop (§ 3a Abs. 5 UStG). Note the €10,000 is cumulative across the whole EU, not per country.
The sentence for the invoice
No exact wording is prescribed; the note only has to be unambiguous. This is the customary form:
Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge)
Both VAT IDs belong on the invoice: yours and your customer’s. Without a valid recipient VAT ID the reverse-charge mechanism does not apply.
Do you have to report it?
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the 25th day after the end of the reporting period. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Yes. The supply belongs in the recapitulative statement, with your customer’s VAT ID and the net amount — by the end of the following month. It is a report rather than a tax return, but it is forgotten regularly, and it is the most common reason a tax office asks about EU supplies.
Does Slovenia’s e-invoicing mandate apply to you?
Slovenia is introducing a B2B e-invoicing duty — but only from 1 January 2028, and only between Slovenian business entities domestically. Its scope is tied to the Slovenian business register; a German or Austrian business is not in it and therefore not in scope.
In short: the duty is your customer’s, not yours. You send a normal invoice; they do whatever their own system requires of them.
Sources
- FURS — DDV — https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_na_dodano_vrednost_ddv/
- EU Commission — VAT rates — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en
Verified on 2026-09-06. VAT rates and e-invoicing timetables change several times a year — this article is general information and does not replace tax advice.