Import car to Slovenia: motor vehicle tax and registration
Import car to Slovenia: motor vehicle tax (DMV) under ZDMV-1 by CO2 and Euro standard, age percentages, declaration deadlines, conformity and registration.
· 7 min read
To import a car to Slovenia, the buyer files a declaration for motor vehicle tax (davek na motorna vozila, DMV) with the Financial Administration (FURS) within 15 days of acquiring it, pays the tax within 30 days of the assessment, obtains a certificate of conformity and registers the car. Since 2021 the tax is a fixed euro amount based on CO2 and Euro standard, reduced by age, so most used imports pay well under €200.
Is there a one-off motor vehicle tax on imported cars in Slovenia?
Yes. DMV is a one-off tax paid when a motor vehicle is first put into circulation or first registered in Slovenia, including used cars from other EU countries. It is governed by the Motor Vehicle Tax Act (ZDMV-1), which has applied since 1 January 2021.
The taxpayer is the person who acquires the car from another member state or imports it. Exemptions exist for, among others, large families (one car up to 150 kW per family every three years), disabled drivers and diplomatic vehicles, and for vehicles exported or supplied to another member state before first registration.
How DMV is calculated under ZDMV-1
For passenger cars, DMV is the sum of two components, both in euros:
1. CO2 component (WLTP combined value; minimum amount for the band plus a surcharge per g/km above the lower limit):
| CO2 (g/km) | Petrol: per g/km | Petrol: minimum | Diesel: per g/km | Diesel: minimum |
|---|---|---|---|---|
| up to 50 | – | €0 | – | €0 |
| 50–100 | €0.4 | €0 | €0.5 | €0 |
| 100–140 | €0.7 | €20 | €0.8 | €25 |
| 140–190 | €5 | €48 | €6 | €57 |
| 190–230 | €30 | €298 | €36 | €357 |
| over 230 | €50 | €1,498 | €60 | €1,797 |
2. Euro standard component:
| Euro standard | Petrol | Diesel |
|---|---|---|
| Euro 0–3 | €500 | €1,000 |
| Euro 4 | €400 | €800 |
| Euro 5 | €150 | €225 |
| Euro 6, 6a, 6b | €75 | €112 |
| Euro 6c | €50 | €75 |
| Euro 6d | €30 | €45 |
| above Euro 6d | €10 | €15 |
Cars with only an NEDC figure have it converted to WLTP by a factor of 1.22 (petrol) or 1.20 (diesel). Hybrids are taxed on the petrol scale. Fully electric cars pay €0. Cars with at least seven seats besides the driver get a 30% reduction.
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Request accessAge percentages for used cars
For a used car, only a percentage of the calculated tax is paid, depending on the time since first registration abroad:
| Age | Share of DMV payable |
|---|---|
| up to 1 year | 91% |
| over 1 year | 83% |
| over 2 years | 76% |
| over 3 years | 70% |
| over 4 years | 64% |
| over 5 years | 58% |
| over 7 years | 48% |
| over 10 years | 33% |
Three worked examples (October 2026):
- VW Golf 2.0 TDI first registered in spring 2021, Euro 6d, 120 g/km WLTP. CO2: €25 + 20 × €0.8 = €41. Euro: €45. Total €86, at 58% = about €50.
- Diesel estate first registered in spring 2016, Euro 6b, 119 g/km NEDC. Converted: 119 × 1.20 = 143 g/km. CO2: €57 + 3 × €6 = €75. Euro: €112. Total €187, at 33% = about €62.
- Petrol SUV first registered in spring 2022, Euro 6d, 220 g/km WLTP. CO2: €298 + 30 × €30 = €1,198. Euro: €30. Total €1,228, at 64% = about €786.
The structure is clear: DMV hardly matters for ordinary cars, but high-CO2 petrol and diesel cars above 190 g/km step into a much steeper band. FURS publishes an Excel calculator for an informative estimate.
Which documents are needed for Slovenian registration?
Registration in Slovenia needs the DMV to be recorded in the FURS vehicle tax register: the registration authority may not register a car that is not entered there. The full sequence:
- DMV declaration in the eDavki system, with the purchase invoice showing the acquisition date, the sales contract and the foreign registration certificate. FURS takes the technical data (CO2, Euro standard, power, first registration date) from the vehicle register by VIN.
- Certificate of conformity for the individual car. Used imports need a conformity certificate of the "SB" type, issued after a conformity assessment, before registration. The manufacturer's CoC makes this much easier.
- Payment of DMV within 30 days of the assessment decision.
- Technical inspection and registration at an authorised registration organisation, with insurance.
FURS may ask within eight days for originals, such as the purchase invoice, so keep the paper trail tidy. Our certificate of conformity guide explains how to obtain a CoC if it is missing.
What technical checks apply to imported cars?
Imported used cars go through two checks: the conformity assessment that leads to the SB certificate, and the technical inspection at registration. The conformity assessment confirms that the individual car matches an approved type, which is where the CoC is used. The technical inspection checks roadworthiness and identity, much like a periodic test.
A car with a valid roadworthiness certificate from another member state benefits from the EU recognition rules, but the identity and conformity checks still apply. See our overview of roadworthiness tests for imported cars.
How long it takes to import a car to Slovenia and register it
The declaration must be filed within 15 days of acquisition, and the tax is due within 30 days of the decision. FURS has published tips on how to get a DMV assessment faster, which tells you that waiting times can be an issue. With a CoC and complete documents, a dealer can usually complete the process in one to three weeks; without a CoC, the conformity assessment adds time.
Dealers who regularly acquire new cars from other EU countries with an EC type-approval certificate can file a monthly DMV return (by the 25th of the following month). For used cars, the per-car declaration is the normal route.
Sourcing for Slovenian buyers and the export refund
Slovenian dealers source mainly from Germany, Austria and Italy. According to listings tracked by MyCarDealer in October 2026, the median asking price of a 2017–2020 VW Golf diesel was €13,550 in Germany (488 listings), €13,500 in Italy (206) and €14,490 in Austria (18). With DMV this low, the decision is driven by purchase price, VAT status (Slovenian VAT is 22%) and transport, not by tax.
The same law also works in the other direction: a car on which DMV was paid and which is exported or delivered to another member state and deregistered in Slovenia qualifies for a refund of a proportional part of the tax. For most cars the refund is small, but for high-CO2 cars it can be worth claiming. Our guide to car registration taxes across Europe compares Slovenia with its neighbours. To check whether a specific Slovenian deal leaves a margin, run a free valuation.
Frequently asked questions
Is there a one-off motor vehicle tax on imported cars in Slovenia?
Yes. DMV is paid once, when a car is first registered in Slovenia, including used imports. Since 2021 it is a fixed euro amount based on WLTP CO2 and the Euro standard, reduced for used cars by a percentage that falls from 91% to 33% with age.
How much DMV does a typical used import pay?
Very little for ordinary cars: a 2021 Golf diesel with 120 g/km pays about €50, and many older Euro 6 diesels well under €100. High-CO2 cars are different: a petrol SUV with 220 g/km can pay several hundred euros even when used.
Which documents are needed for Slovenian registration?
The DMV declaration filed in eDavki with the purchase invoice and contract, the foreign registration certificate, an SB conformity certificate for the car, proof of DMV payment and insurance. The car cannot be registered until it is entered in the FURS motor vehicle register.
Do electric cars pay DMV in Slovenia?
No. Under ZDMV-1, cars powered exclusively by electricity, and other vehicles with zero CO2 emissions, pay €0 DMV.
How long does Slovenian registration take?
The DMV declaration is due within 15 days of acquisition and the tax within 30 days of the decision. With a CoC and complete documents, dealers typically finish in one to three weeks; a missing CoC adds time for the conformity assessment.