Slovenia B2B E-Invoicing Proposal by 2027
The Slovenian Minister of Finance has submitted a new draft law on February 2025, significantly revising the previous proposal on B2B e-invoicing.
New Draft Proposal for 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 new draft law on B2B e-invoicing, submitted on 11 February 2025, introduces significant changes to the previous proposal:
- Postponement of the mandate. The implementation deadline is moved from July 2026 to January 2027.
- No real-time reporting in the new proposal. Theprevious proposal established 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.
- Additional and stricter requirements for certified e-invoicing service providers, such as having an ISO/IEC 27001 certification.
- Peppol network is expressely included as an exchange network for B2B e-invoicing.
The new implementation date is 1 January 2027, as per the current draft proposal.
B2B E-Invoicing Mandate 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.
As methods for exchanging e-invoices, the latest proposal includes the use of certified service providers, the Peppol network or Peppol certified access points, or directly via the taxpayer's billing systems.
Have a look at the e-invoicing in Europe overview.
The main aim of the measure is to combact fraud in a more efficient way, and to reduce the VAT gap.
Have a look at the Law proposal.
Multiple EU countries are implementing e-invoicing and e-reporting obligations, while ViDA proposal is under discussion.