Slovenian Ministry of Finance submitted a new draft law in February 2025. Under the draft law, Slovenia is postponing the implementation of the mandatory e-Invoicing system for business-to-business (B2B) transactions until January 2027.
The latest version of the draft law introduces several key changes compared to earlier drafts, regarding e-Invoicing.
Here’s a breakdown of the key changes:
Implementation Timeline
Slovenia planned to introduce mandatory B2B e-Invoicing by July 2026. However, the draft law has set January 2027 as the new deadline. This change allows businesses additional time to adapt to the new invoicing requirements.
Removal of Real-time Reporting
Businesses will now have up to eight days to send invoice data to the Financial Administration of the Republic of Slovenia (FURS).
Invoice Formats
e-Invoices can be issued in;
- national e-SLOG standard,
- any syntax compliant with European Standard EN 16931, or,
- other internationally recognized standards if agreed upon between the issuer and the recipient.
Certified e-Invoicing Service Providers
The draft law requires compliance with ISO/IEC 27001 standards for service providers. To ensure data security and system reliability, only certified service providers will be authorized to facilitate e-Invoicing.
Peppol Integration
The proposal explicitly recognizes the Peppol network as a valid platform for B2B e-Invoice exchange, ensuring compatibility with other European and global e-Invoicing systems.
What is the Scope?
The e-Invoicing mandate will apply to all taxable entities engaging in B2B transactions. The mandate does not extend to business-to-consumer (B2C) transactions. Consumers will still have the flexibility to choose whether to receive invoices electronically, in paper format, or as PDFs. Notably, businesses can only send electronic invoices to consumers if they have given their consent.
Preparing for the Transition
With the 2027 deadline approaching, businesses operating in Slovenia should begin preparing for the transition by:
- Understanding the new invoicing requirements and permitted formats.
- Ensuring their invoicing systems are compatible with e-SLOG and other approved standards.
- Partnering with certified e-Invoicing service providers.
- Adjusting internal processes to meet the new reporting deadlines.
Prior to its official adoption, the draft law will be submitted to the National Assembly of the Republic of Slovenia for consideration.
