Starting 1 June 2026, Slovenia will mandate e-Invoice reporting for business-to-business (B2B) transactions. This regulation will enforce the compulsory exchange of structured e-Invoices in accepted formats, which must be reported to the Slovenian tax administration within eight days. The proposed requirements also extend to B2B invoices involving non-resident entities, while business-to-consumer (B2C) invoices may still be issued in paper format.
The draft Bill, awaiting approval by the National Assembly, aligns with the European Union’s initiative to mandate e-Invoice exchange and reporting for intra-community supplies by July 2030 under the VAT in the Digital Age proposals.
Key Provisions of the Draft Bill
Both the issuer and the customer must report e-Invoice exchanges to the Financial Administration of the Republic of Slovenia (FURS) within eight days. There is no pre-clearance requirement. Taxpayers have three options for exchanging e-Invoices:
- e-SLOG National Standard: Developed by the Chamber of Commerce of Slovenia.
- EN 16931 EU Standard: A harmonized European standard.
- Internationally Recognized Formats: Agreed upon by both parties.
Taxpayers may use registered service providers or ‘e-route’ providers for e-invoice exchange.
Historical Context and Implementation
Slovenia has been an early adopter of e-Invoicing, imposing B2G (business-to-government) e-Invoices in 2015. The national standard, e-SLOG, incorporates national XML standards, UBL 2.1, and UN/CEFACT CII D16B.
The new legislation will extend e-Invoicing obligations to all B2B transactions, including cross-border ones. Vendors must generate draft sales invoices in XML format and submit them to tax authorities within eight days, likely via the UJP portal under the e-SLOG standard, now linked to the Peppol network.
Submission Methods for E-Invoices
E-invoices can be submitted to the UJP (Uradni list Republike Slovenije) through:
- Manual Creation: Online submission via the UJP login portal.
- XML Format: Direct submission in XML format.
- Direct Upload: Uploading directly to the UJP system.
- Peppol Access Point: For cross-border e-Invoicing.
- Third-Party E-Invoicing Agents: Managing e-Invoice submissions.
EU-Wide Context and Compliance
The EU’s VAT in the Digital Age proposals aim for mandatory e-invoice reporting for intra-community transactions by July 2030, emphasizing digitalization and enhanced tax compliance. Slovenia’s proactive approach aligns with these EU directives.
Benefits and Challenges
Mandatory e-Invoicing offers benefits such as improved tax compliance, reduced administrative burdens, and enhanced transparency. Businesses must invest in compatible e-Invoicing software, train staff, and ensure system interoperability with national and international standards. Cross-border transactions require navigating varying e-Invoicing regulations, necessitating robust compliance strategies.
Government Support and Resources
The Slovenian government is expected to provide resources and support, including informational campaigns, training sessions, and technical assistance. Collaboration with industry associations and technology providers will ensure smooth implementation.
Slovenia’s e-Invoicing requirements mark a significant step towards enhancing digital tax infrastructure, promoting transparency, and reducing administrative burdens. Businesses should familiarize themselves with the e-SLOG and EN 16931 standards and consider partnerships with registered service providers to ensure compliance. This regulatory shift underscores the importance of digital transformation in tax administration, setting a benchmark for other EU member states.
