Fiscal subject related
If approved, businesses in Slovenia will face dual obligations:
- Electronic Invoicing: Taxpayers must issue and exchange B2B invoices electronically.
- Data Reporting: Both B2B and B2C transaction data must be reported to the Financial Administration of the Republic of Slovenia (FURS) in near real-time.
The e-invoicing mandate will apply to all entities registered in Slovenia’s Business Register (PRS), including companies, self-employed individuals, and associations. Compliance will be required for all domestic B2B transactions, with data reported electronically to FURS.
An e-invoice includes any invoice or similar document recording business transactions, such as credit notes, debit notes, advance invoices, and payment requests. Acceptable formats include:
- e-SLOG: Used in the business-to-government (B2G) sector, compatible with the European Standard EN16931.
- European Standard EN16931: Aligned with Directive 2014/55/EU.
- Other Standards: Globally accepted standards agreed upon by both parties.
Three methods are proposed for handling e-invoicing:
- E-route Providers: Registered service providers facilitating data exchange and reporting.
- Direct Exchange: Direct transactions between issuer and recipient systems, excluding email.
- Free Application by Tax Authority: A complimentary solution for smaller businesses.
Slovenia’s requirements for e-route providers are expected to be similar to those in France. The government will maintain a list of registered providers, with specific criteria for approval to be outlined soon.
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