Expense rules in Slovenia.
All FURS rules: 22% DDV, dnevnica, kilometrina €0.43/km and VAT recovery in Slovenia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 9,5% | Limited | Reprezentanca |
| Travel meals | 9,5% | 100% reclaimable | Dnevnica cap |
| Accommodation | 9,5% | 100% reclaimable | Račun required |
| Fuel | 22% | 100% reclaimable | Business use |
| Train / SŽ / flight | 9,5% | 100% reclaimable | Public transport |
| Taxi | 22% | 100% reclaimable | Receipt required |
| Client gifts | 22% | Not deductible | Reprezentanca |
| Parking / toll | 22% | 100% reclaimable | Račun |
Dnevnica
Tax-free national daily per diem.
Foreign
MF uredba by country.
Retention
FURS records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,43 €/km | Unlimited | FURS 2024 rate |
| Motorcycle | 0,22 €/km | Unlimited | Reduced rate |
Standard
Tax-free kilometrina rate.
Covers
Fuel + maintenance + insurance.
Records
Knjiga voženj.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Slovenia — > 12h | 21,39 € | — | 21,39 € |
| Slovenia — 8-12h | 10,69 € | — | 10,69 € |
| Ljubljana (overnight) | 21,39 € | 100 € | 121,39 € |
| Foreign — Vienna | 45 € | 120 € | 165 € |
| Foreign — Berlin | 45 € | 130 € | 175 € |
Standard
> 12h national per diem.
Half
8-12h per diem.
Foreign
MF country table.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | FURS eDavki portal |
| France | Reciprocity | 30 Sept. N+1 | Via eDavki |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| SI DDV for foreign | eDavki | 30 Sept. N+1 | FURS eDavki portal |
EU minimum
Annual 8th Directive request.
SI minimum
Min DDV foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Slovenia expenses with Illizeo.
DDV 22%/9.5%/5%, kilometrina €0.43/km, dnevnica €21.39, EU 8th Directive VAT recovery: all the FURS rules above are natively integrated into Illizeo.
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