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 through real-time reporting mechanisms.
What companies need to know about e-invoicing in Slovenia
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Slovenia
Author: Stefan Ditrih
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Fiscal subject related
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Content accuracy validation date:
24.09.2024
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10:00h
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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