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9.5% rate

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

1. Ìý

   •ÌýÌýÌýÌý 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. Ìý

   •ÌýÌýÌýÌý Supply of water.

3. Ìý

   •ÌýÌýÌýÌý Medicines used for treatment and prevention of diseases in human and veterinary medicine, including birth control products and hygienic protection products.

4. Ìý

   •ÌýÌýÌýÌý Medical equipment, accessories