Appendix 47D: VAT Reduced Rates (Slovenia) | 47 Slovenia | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 47D: VAT reduced rates (Slovenia)

47 Slovenia

9.5% rate

A reduced rate of VAT of 9.5% is applied in Slovenia to the following:

  1. 鈥⑻� Foodstuffs (including beverages, except alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients (usually) intended for preparation of food; products (normally) used as food additives or food substitutes; preparation of food.

  2. 鈥⑻� The supply of water.

  3. 鈥⑻� Medicines used for treatment and prevention of diseases in human and veterinary medicine, including birth control products and hygienic protection products.

  4. 鈥⑻� Medical equipment, accessories and other medicines intended to alleviate or treat injury or disability and intended exclusively for personal use, including the repair and maintenance of such goods.

  5. 鈥⑻� The transportation

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