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Add Slovenia (SI) tax regime #893

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5239a83
Add Slovenia (SI) tax regime
daesparza02 Jul 3, 2026
7c2163a
Add Slovenia (SI) invoice example
daesparza02 Jul 3, 2026
cdb8fc1
Merge remote-tracking branch 'upstream/main' into add-si-regime
daesparza02 Jul 7, 2026
73843df
si: address review feedback
daesparza02 Jul 14, 2026
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4 changes: 4 additions & 0 deletions CHANGELOG.md
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Expand Up @@ -6,6 +6,10 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p

## [Unreleased]

### Added

- `si`: added the Slovenian (SI) tax regime.

## [v0.502.2] - 2026-07-06

### Changed
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204 changes: 204 additions & 0 deletions data/regimes/si.json
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{
"$schema": "https://gobl.org/draft-0/tax/regime-def",
"name": {
"en": "Slovenia",
"sl": "Slovenija"
},
"description": {
"en": "Slovenia's tax system is administered by the Financial Administration\nof the Republic of Slovenia (FURS). As an EU member state, Slovenia\nfollows the EU VAT Directive with locally adapted rates.\n\nVAT (davek na dodano vrednost, DDV) applies at a standard rate with a\nreduced rate for specific goods and services such as food, medicines,\npassenger transport and accommodation, and a special reduced rate for\nbooks, newspapers and periodicals in force since 1 January 2020. The\nstandard rate rose from 20% to 22% on 1 July 2013.\n\nTaxpayers are identified by an eight-digit tax number (davčna\nštevilka) whose last digit is a modulo-11 check digit. The VAT\nidentification number is the same number prefixed with the SI\ncountry code (e.g. SI12345678).\n\nCompanies are additionally identified in the Slovenian Business\nRegister (Poslovni register Slovenije) by a ten-digit\nregistration number (matična številka), also protected by a\nmodulo-11 check digit.\n\nSlovenia supports credit notes for invoice corrections."
},
"sources": [
{
"title": {
"en": "FURS - Entry into the tax register and tax number"
},
"url": "https://www.fu.gov.si/en/taxes_and_other_duties/work_with_us/entry_into_the_tax_register_and_tax_number"
},
{
"title": {
"en": "SPOT - Invoicing"
},
"url": "https://spot.gov.si/en/info/accountancy/invoicing"
}
],
"time_zone": "Europe/Ljubljana",
"country": "SI",
"currency": "EUR",
"tax_scheme": "VAT",
"identities": [
{
"code": "MŠ",
"name": {
"en": "Registration Number",
"sl": "Matična številka"
},
"sources": [
{
"title": {
"en": "Decree on the keeping and maintenance of the Slovenian Business Register",
"sl": "Uredba o vodenju in vzdrževanju Poslovnega registra Slovenije"
},
"url": "https://pisrs.si/Pis.web/pregledPredpisa?id=URED7599"
}
]
}
],
"scenarios": [
{
"schema": "bill/invoice",
"list": [
{
"tags": [
"reverse-charge"
],
"cat": [
"VAT"
],
"note": {
"cat": "VAT",
"key": "reverse-charge",
"text": "Reverse charge: Customer to account for VAT to the relevant tax authority."
}
}
]
}
],
"corrections": [
{
"schema": "bill/invoice",
"types": [
"credit-note"
]
}
],
"categories": [
{
"code": "VAT",
"name": {
"en": "VAT",
"sl": "DDV"
},
"title": {
"en": "Value Added Tax",
"sl": "Davek na dodano vrednost"
},
"keys": [
{
"key": "standard",
"name": {
"en": "Standard"
}
},
{
"key": "zero",
"name": {
"en": "Zero"
}
},
{
"key": "reverse-charge",
"name": {
"en": "Reverse charge"
},
"no_percent": true
},
{
"key": "exempt",
"name": {
"en": "Exempt"
},
"no_percent": true
},
{
"key": "export",
"name": {
"en": "Export"
},
"no_percent": true
},
{
"key": "intra-community",
"name": {
"en": "Intra-community"
},
"no_percent": true
},
{
"key": "outside-scope",
"name": {
"en": "Outside scope"
},
"no_percent": true
}
],
"rates": [
{
"rate": "general",
"keys": [
"standard"
],
"name": {
"en": "Standard Rate",
"sl": "Splošna stopnja"
},
"values": [
{
"since": "2013-07-01",
"percent": "22.0%"
},
{
"since": "2002-01-01",
"percent": "20.0%"
}
]
},
{
"rate": "reduced",
"keys": [
"standard"
],
"name": {
"en": "Reduced Rate",
"sl": "Nižja stopnja"
},
"values": [
{
"percent": "9.5%"
}
]
},
{
"rate": "super-reduced",
"keys": [
"standard"
],
"name": {
"en": "Special Reduced Rate for Publications",
"sl": "Posebna nižja stopnja"
},
"values": [
{
"percent": "5.0%"
}
]
}
],
"sources": [
{
"title": {
"en": "Financial Administration of the Republic of Slovenia (FURS) - VAT"
},
"url": "https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat",
"at": "2026-07-03T00:00:00"
},
{
"title": {
"en": "European Commission - VAT rates applied in the Member States of the European Union"
},
"url": "https://taxation-customs.ec.europa.eu/system/files/2021-06/vat_rates_en.pdf",
"at": "2026-07-03T00:00:00"
}
]
}
]
}
128 changes: 128 additions & 0 deletions data/rules/si.json
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{
"id": "GOBL-SI",
"package": "si",
"subsets": [
{
"id": "GOBL-SI-BILL-INVOICE",
"object": "bill.Invoice",
"subsets": [
{
"guard": "context: regime in [SI]",
"subsets": [
{
"field": "supplier",
"subsets": [
{
"field": "tax_id",
"assert": [
{
"id": "GOBL-SI-BILL-INVOICE-01",
"desc": "invoice SI supplier must have a tax ID",
"tests": "present"
}
],
"subsets": [
{
"field": "code",
"assert": [
{
"id": "GOBL-SI-BILL-INVOICE-02",
"desc": "invoice SI supplier tax ID must have a code",
"tests": "present"
}
]
}
]
}
]
}
]
}
]
},
{
"id": "GOBL-SI-ORG-IDENTITY",
"object": "org.Identity",
"subsets": [
{
"guard": "context: regime in [SI]",
"subsets": [
{
"guard": "type in [MŠ]",
"subsets": [
{
"field": "code",
"assert": [
{
"id": "GOBL-SI-ORG-IDENTITY-01",
"desc": "Slovenian registration number is required",
"tests": "present"
}
],
"subsets": [
{
"guard": "present",
"assert": [
{
"id": "GOBL-SI-ORG-IDENTITY-02",
"desc": "invalid Slovenian registration number format",
"tests": "matches ^\\d{10}$"
}
]
},
{
"guard": "present",
"assert": [
{
"id": "GOBL-SI-ORG-IDENTITY-03",
"desc": "invalid Slovenian registration number check digit",
"tests": "checksum"
}
]
}
]
}
]
}
]
}
]
},
{
"id": "GOBL-SI-TAX-IDENTITY",
"object": "tax.Identity",
"subsets": [
{
"guard": "code in [SI]",
"subsets": [
{
"field": "code",
"subsets": [
{
"guard": "present",
"assert": [
{
"id": "GOBL-SI-TAX-IDENTITY-01",
"desc": "invalid Slovenian VAT identity format",
"tests": "matches ^[1-9]\\d{7}$"
}
]
},
{
"guard": "present",
"assert": [
{
"id": "GOBL-SI-TAX-IDENTITY-02",
"desc": "invalid Slovenian VAT identity check digit",
"tests": "checksum"
}
]
}
]
}
]
}
]
}
]
}
4 changes: 4 additions & 0 deletions data/schemas/tax/regime-code.json
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Expand Up @@ -109,6 +109,10 @@
"const": "SG",
"title": "Singapore"
},
{
"const": "SI",
"title": "Slovenia"
},
{
"const": "US",
"title": "United States of America"
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