Slovenia - E-Invoicing and E-Reporting to Become Mandatory in 2026

E-invoicing is not a novelty in Slovenia. In 2015, they implemented an e-invoicing system for the public sector for B2G and G2G transactions, four years ahead of the EU-level schedule. Now, almost ten years later, Slovenia is on its way to adopting a law on e-invoicing for B2B transactions.

Timeline for Implementation

As stated in the law draft on exchanging e-invoices, the Slovenian government aims to implement mandatory B2B e-invoicing from June 1, 2026. This obligation will apply to cross-border and domestic B2B transactions.

Concerning the e-reporting obligations, businesses will have up to eight days from issuing or receiving an invoice to transmit invoice data to the FURS, Slovenian Tax Authority. This eight-day window underlines the importance of timely and accurate reporting.

The data exchange will be completed through the national e-SLOG standard, developed and updated earlier to meet the e-invoicing needs for B2G transactions. Additionally, a harmonized EU standard or other standard agreed upon between businesses may be used for exchanging e-invoices.

There will be three methods for issuing and exchanging e-invoices. The first method is through registered service providers, commonly called e-route providers. The second method is through the direct exchange of e-invoices between parties' information systems. The third method is restricted to businesses with smaller invoice volumes. These businesses will be able to use the application developed by the Slovenian government.

At this point, paper or PDF invoices will remain in place for B2C transactions. However, Slovenia has already withdrawn and reintroduced the obligation to issue paper invoices for B2C transactions in the past. So, it remains to be seen what the next steps for B2C transactions are and if e-invoicing will also be implemented.

For this draft to become law, the Slovenian Parliament must adopt it and publish it in the Official Gazette. Technical guidelines and other regulations must also be adopted and published.

Conclusion

All businesses in Slovenia will have enough time to prepare for mandatory B2B e-invoicing. These preparations may include acquiring new software or adjusting software they currently use to new requirements. 

Nevertheless, we still need to see what the final version of this law and other regulations will define and whether any new requirements will be introduced.

Source: E-Government - Slovenia, Sovos