FISCAL SOLUTIONS...
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Public Slovenia Author: Stefan Ditrih
The Slovenian Government has submitted a law proposal introducing mandatory B2B e-invoicing and e-reporting mandates by 2026. This significant reform, proposed by the Financial Administration of the Republic of Slovenia (FURS), aims to combat VAT evasion and strengthen the country's tax system. By enhancing control mechanisms, the initiative seeks to reduce fraudulent activities and improve tax compliance.
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Fiscal subject related

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Content accuracy validation date: 03.09.2024
Content accuracy validation time: 08:15h

The measure is planned to be implemented by June 2026. The e-invoicing mandate requires businesses to issue, send, and receive invoices electronically for transactions between taxable persons (B2B). B2C transactions are excluded from this mandate, although customers can choose to receive e-invoices or invoices in paper or PDF formats. However, sending an electronic invoice to a final customer (B2C) will only be allowed upon the recipient's agreement.

The proposed law mandates the use of specific e-invoicing formats, including the national e-SLOG standard, any syntaxes complying with the European standard EN 16931, and other internationally recognized formats when agreed upon by both the issuer and recipient in the contract. In addition to e-invoicing, the law proposal establishes an e-reporting obligation. Invoice data must be transmitted to the Slovenian tax authorities (FURS) in the e-SLOG standard within 8 days from the date of issuing or receiving the invoice. This e-reporting mandate covers domestic transactions as well as intra-community supplies and acquisitions, imports, and exports.

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