Slovenia imposes Value Added Tax (VAT) at different rates as follows for various goods and services.
The standard VAT rate is applicable to all taxable goods and services in Slovenia, except when a specific measure allows for a reduced rate.
Foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; domestic passenger transport; newspapers and periodicals; cultural events and theme parks; writers and composers; social housing; renovation and repairs of private dwellings; cleaning of private dwellings; agricultural supplies; restaurants (preparation of meals only); hotel accommodation; admission to sports events; use of sports facilities; undertaker and cremation services; domestic waste collection; treatment of waste and waste water; minor repairs of bicycles, clothes and household linen, shoes and leather goods; domestic care services; hairdressing; soft drinks; intra-community and international road passenger transport; some take away food; cut flowers and plants for decorative use and food production; certain supplies of new buildings; certain construction work for new buildings
E-books; printed books.
Intra-community and international transport (excluding road transport)
Source: https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat/
| Domestic Trip | over 12 to 24 hours | over 8 to 12 hours | over 6 to 8 hours |
| Domestic | €27.81 | €13.88 | €9.69 |
| Domestic with Breakfast | reduction 10% | reduction 15% | / |
| Domestic with Breakfast | €25.03 | €11.80 | €9.69 |
The amount of tax-free daily allowance is reduced if the costs of an overnight stay on a business trip include breakfast.
For business trips in Slovenia, the Regulation does not stipulate a reduction of the daily allowance if the employee is provided with free meals, so it makes sense for the employer to regulate these cases with an internal act, in which it is defined that in these cases the corresponding daily allowance is reduced or doesn't pay out.
Source: PisRS - Pravno informacijski sistem https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2022-01-4152
Per diems applicable to the country to which the official travels are calculated for the entire duration of the official trip, which is calculated in hours from the date and time of the start of the trip to the date and time when the official trip ends:
For a business trip abroad that lasts more than 14 to 24 hours, the entire daily allowance is charged.
75% of the daily allowance is charged for a business trip abroad lasting more than 8 hours to 14 hours.
25% of the daily wage is charged for a business trip abroad that lasts more than 6 to 8 hours.
Insofar as the employee is provided with free food in full on the business trip, the employee is charged 20% of the corresponding daily wage to cover any other costs. If only individual meals are provided to the employee free of charge on the business trip, the following applies:
It is considered that an absence of more than 14 to 24 hours includes three meals, an absence of more than 8 to 14 hours two meals and an absence of more than 6 to 8 hours one meal.
In case of absence for more than 14 to 24 hours, 10% is deducted for the provided free breakfast, and 35% of the daily wage is deducted for the free lunch or dinner.
In case of absence for more than 8 to 14 hours, 15% will be deducted for the provided free breakfast, and 40% for the free lunch or dinner from the corresponding daily wage.
| Time frame | Breakfast | Lunch | Dinner | Breakfast + Lunch | Breakfast + Lunch | Lunch + Dinner | All meals provided |
| over 6h until 8h | 20% | - | - | - | - | 20% | - |
| over 8 until 14 h | -15% | -40% | -40% | -55% | -55% | -80% | -80% |
| over 12h until 24h | -10% | -35% | -35% | -45% | -45% | -70% | -80% |
Source: PisRS - Pravno informacijski sistem
Refund of costs raised based on actual costs or 0,21€/km for the use of their personal car for business purposes.
The mileage reimbursement for transport on a business trip equals 0,43€/km.
Invoices (incoming & outgoing) must be kept for 10 years in Slovenia.
If documents are stored electronically, that must be done in a way that ensures authenticity of origin, integrity of content, and legibility from issue until expiry of the retention period.