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Slovenia: Guidance on taxation of electricity sharing

Guidance addresses the VAT, excise duty, and individual income tax treatment of electricity shared under electricity-sharing arrangements.

july 28, 2026

The Financial Administration of the Republic of Slovenia (FURS) on June 2, 2026, issued a clarification on the taxation of electricity sharing under Article 23a of the Electricity Supply Law.

The clarification addresses the VAT, excise duty, and individual (personal) income tax treatment of shared electricity, including compensated transfers, occasional surplus transfers, and circumstances in which an active consumer may be treated as a taxable person.


For more information, contact the KPMG member firm in Slovenia:

SI-DL-VAT@kpmg.si

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