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Flag of SloveniaVAT groups SloveniaNew from 1 January 2026Last reviewed October 2026

VAT groups in Slovenia: Skupina za DDV explained

Slovenia introduced the VAT group option from 1 January 2026.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group (skupina za DDV), article 5.a of the VAT Act

Who can join

Related taxable persons in Slovenia that meet the conditions set out in the law.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Slovenia

  1. 1 January 2026
    The VAT group option became available

What the group return covers

Related taxpayers can be treated as a single taxable person, under one VAT number.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check the current rules, because the regime is new.
  • Plan the group's setup before the period begins.

Common pitfalls

  • Assuming the rules are the same as in other countries.
  • Not checking recent guidance.

Linked obligations in Slovenia

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Slovenia: questions, answered

Official sources

Keep this guide

Download the Slovenia VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomAll countries in the Tax Tracker

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