DDV kalkulator
Izračunajte DDV po stopnjah 22 %, 9,5 % in 5 % ter spremljajte prag obvezne registracije za DDV pri 60.000 € letnega prometa.
You're below the registration threshold and don't need to register yet.
Mandatory DDV registration threshold raised from €50,000 to €60,000 of annual taxable turnover, effective 1 January 2025 (ZDDV-1) — confirmed still current for 2026 across multiple sources. A business (including a normiran s.p.) exceeding €60,000 turnover must register for DDV from the point the threshold is exceeded. This threshold is INDEPENDENT of the separate €120,000/€50,000 normiranci eligibility thresholds — unlike Croatia, where the VAT-exemption and flat-rate-regime thresholds coincide at €60,000, a Slovenian normiranec can (and typically must, once past €60,000 turnover) become DDV-registered while still qualifying for normirani-odhodki income-tax treatment up to €120,000.
Preračun DDV po vseh treh stopnjah in prag registracije
Slovenija uporablja tri stopnje DDV - splošno 22-odstotno, nižjo 9,5-odstotno in posebno nižjo 5-odstotno. Obvezna registracija za DDV velja pri letnem prometu nad 60.000 evrov, prag je bil dvignjen s 50.000 evrov s 1. januarjem 2025.
Kaj je pomembno vedeti o DDV
- Splošna stopnja DDV 22 % za večino blaga in storitev
- Nižja stopnja 9,5 % za širok nabor izdelkov in storitev
- Posebna nižja stopnja 5 % za ozek nabor primerov
- Obvezna registracija za DDV pri letnem prometu nad 60.000 € (od 1. januarja 2025 dvignjeno s 50.000 €)
