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.
E-Invoicing in Slovenia: A New Era for B2B Transactions
Public
Slovenia
Author: Stefan Ditrih
Category:
Fiscal subject related
Views:
266
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.
Other news from Slovenia
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
FURS will replace the digital certificate used for TLS connections in its production system (blagajne.fu.gov.si) in Slovenia
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
FURS will replace the digital certificate for TLS connections in its production system (blagajne.fu.gov.si) on December 3, 2024, to enhance communication security. Businesses using tax receipt software must ensure system compatibility, with a temporary testing environment available until December 17, 2024. This update is part of efforts to maintain secure electronic transactions in Slovenia's ta... Read more
Can e-receipts be issued in physical stores in Slovenia?
Slovenia
Author: Stefan Ditrih
In Slovenia, receipts can be issued electronically with the buyer's consent, but if no agreement is made, a printed receipt must be provided. Sellers must display a notice about receipt obligations, and buyers are required to retain receipts for tax or inspection purposes. Read more
Slovenian Tax Authority Updates Digital Certificate for Transaction Signing
Public
Slovenia
Author: Stefan Ditrih
Slovenia
Author: Stefan Ditrih
The Slovenian Tax Authority has announced an update in its fiscalization infrastructure. In the test system for tax receipt confirmation, the authority has replaced the digital certificate used to establish a TLS (Transport Layer Security) session. The new public key associated with this certificate is now available in their official website's "Digital Certificates" section. Taxpayers and business... Read more
What companies need to know about e-invoicing in Slovenia
Public
Slovenia
Author: Stefan Ditrih
Slovenia
Author: Stefan Ditrih
Slovenia is on the verge of implementing mandatory e-invoicing and e-reporting for business-to-business (B2B) transactions. A draft bill, currently under review by the National Assembly, proposes that these requirements take effect from June 1, 2026. This initiative aligns Slovenia with the global trend of Continuous Transaction Controls (CTC), aimed at enhancing tax compliance and reducing fraud... Read more
EU to protect domestic e-commerce sellers with a cross-border tax reform
Public
Author: Stefan Ditrih
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more