What Businesses Need to Know by 2026
Slovenia has recently proposed a draft bill aimed at implementing mandatory e-Invoicing and e-reporting for both business-to-business (B2B) and business-to-consumer (B2C) transactions. The draft is currently under review by the National Assembly, and if approved, the new requirements will be enforced starting June 1, 2026. This initiative aligns Slovenia with the growing global trend of Continuous Transaction Controls (CTC), where governments are adopting real-time reporting mechanisms to enhance tax compliance and reduce fraud.
Key Requirements of Slovenia’s e-Invoicing and e-Reporting Proposal
If the proposed regulations are approved, businesses operating in Slovenia will need to comply with a dual obligation. Taxpayers must issue and exchange B2B invoices electronically and report both B2B and B2C transaction data to the Financial Administration of the Republic of Slovenia (FURS). Although clearance is not mandatory during the e-Invoicing process, transaction data must be submitted to tax authorities in near real-time. This will require businesses to implement or upgrade systems to manage electronic invoicing efficiently.
Scope of the Proposal
The scope of the e-Invoicing mandate applies to all business entities registered in Slovenia’s Business Register (PRS), which includes companies, self-employed individuals, and associations. Entities must have a registered office or address within the Republic of Slovenia to be included in the register. Compliance will be necessary for all domestic B2B transactions, with transaction data being reported electronically to FURS.
What Qualifies as an e-Invoice?
Under the proposed legislation, an e-Invoice is defined as any invoice or similar accounting document that records business transactions. This includes credit notes, debit notes, advance invoices, and payment requests, regardless of what they are called. The legislation outlines several acceptable formats for e-Invoices, including:
- e-SLOG: Already in use in the business-to-government (B2G) sector and compatible with the European Standard EN16931.
- European Standard EN16931: Aligned with Directive 2014/55/EU.
- Other globally accepted standards mutually agreed upon by the sending and receiving parties.
e-Invoicing Methods
The proposal allows for three different methods for handling e-Invoicing:
- E-route providers: These are registered service providers that facilitate the exchange and reporting of transactional data between businesses and tax authorities.
- Direct exchange: Transactions can be exchanged directly between the issuer’s and recipient’s information systems, excluding email transmission.
- Free application by the tax authority: Available for smaller businesses, this option provides a complimentary solution for e-Invoicing.
For B2C transactions, consumers may opt to receive either e-Invoices or paper invoices, based on the agreement between the supplier and the consumer. If an e-Invoice is chosen, suppliers must also provide a visualized version of the invoice, such as a PDF.
CTC E-Reporting Requirements
The draft bill specifies that all B2B and B2C transactional data must be reported to FURS within eight days of issuing or receiving an invoice. Reporting must be done using the e-SLOG standard, and this requirement will extend to cross-border transactions as well. Even if invoices are issued in paper format, electronic reporting will still be required. This ensures a comprehensive collection of transactional data across different formats. If e-route providers are used, both the issuer and recipient providers must submit the e-Invoice to FURS. For direct exchanges, both parties must report the transactions electronically.
E-Route Provider Requirements
Slovenia’s requirements for e-route providers are expected to resemble those of France. The government will maintain a list of registered e-route providers, and applicants must meet certain criteria to gain approval. Additional regulations regarding the application process and specific requirements will be outlined by the Slovenian government in the coming months.
What This Means for Businesses
The introduction of mandatory e-Invoicing and e-reporting in Slovenia will bring significant changes for businesses by June 2026. Companies will need to update or implement software systems capable of handling e-Invoices for both domestic and cross-border transactions. Ensuring compliance with real-time reporting requirements will be critical to avoid penalties and maintain smooth operations under the new regulations.
In conclusion, businesses operating in Slovenia should start preparing for these changes now. Whether through engaging with registered e-route providers, upgrading internal systems, or exploring the government’s free application for smaller entities, early planning will be key to a successful transition.
