Slovenia Plans B2B E-Invoicing and E-reporting by 2026

Introducing B2B e-invoicing in Slovenia

The Financial Administration of the Republic of Slovenia (FURS) has proposed a significant reform aimed at combating VAT evasion by introducing mandatory B2B e-invoicing. This initiative is designed to strengthen Slovenia's tax system by enhancing control mechanisms, thereby reducing fraudulent activities and improving tax compliance.

The measure is planned to be implemented by June 2026.

Mandatory B2B E-Invoicing Obligation in Slovenia

The Slovenian e-invoicing mandate consists of the obligation of issuing, sending, and receiving your invoices electronically in transactions carried out between taxable persons (B2B). B2C transactions are excluded from the e-invoicing mandate, although customers will be able to decide whether receiving an e-invoice or an invoicing in paper or PDF formats. In any case, sending an electronic invoice to a final customer (B2C) will only be allowed upon agreement of such recipient.

The proposed law mandates the use of the following e-invoicing formats:

• The national e-SLOG standard.
• Any syntaxes complying with the European standard EN 16931.
• Other internationally recognized formats when agreed by both the issuer and recipient in the contract.

Mandatory E-Reporting Obligation in Slovenia

Finally, the Law proposal also establishes an e-reporting obligation where invoice data is transmitted to the Slovenian tax authorities (FURS) in the e-SLOG standard within 8 days from the date of issuing or receiving the invoice.

The transactions covered by the e-reporting mandate include domestic transactions, but also invoice data must be reported concerning intra-Community supplies and acquisitions, imports and exports.

Benefits of E-Invoicing and E-Reporting in Slovenia

The main aim of the measure is to combact fraud in a more efficient way, and to reduce the VAT gap.

1. Streamlined Inspection Processes: E-invoicing will shorten the time required for inspections, reducing the burden on taxpayers in terms of providing data and participating in procedures.
2. Automated Data Collection: FURS will automatically receive invoice data, eliminating the need for taxpayers to submit invoices manually during VAT statement checks.
3. Enhanced Compliance: E-invoicing enables taxpayers to quickly review and ensure compliance with regulations, reducing the likelihood of errors and subsequent tax liabilities.
4. Moreover, e-invoicing will help FURS perform cross-checks between issued and received invoices, enhancing the detection of VAT-related abuses. It will also simplify the identification of taxpayers who meet or exceed VAT registration thresholds and those issuing invoices with invalid tax numbers.

Have a look at the Law proposal.