Regulatory updates - Slovenia

On February 11, 2025, the Slovenian government adopted an amended version of the draft law on electronic invoicing. The law is now being passed on to the National Assembly for further approval.

Changes to the technical infrastructure

In the new version of the draft law, major changes are made to the proposed infrastructure, including:

• Removal of reporting obligation to FURS: The previous version of the draft law proposed a reporting requirement where the invoices were to be reported to the tax authority within 8 days of issuance. In the new version, invoices will no longer be reported to the tax authority.
• Utilizing Peppol for compliance: Using a Peppol-accredited service provider is now explicitly mentioned as one way to comply with the exchange requirements.

Businesses may however still use either certified service providers or directly exchange the invoices between buyer and seller to stay compliant as mentioned in the previous version of the draft law. E-mail, however, may not be used for the exchange. 

Specified certification requirements

Several requirements for service providers have also been specified. Providers will need to obtain an ISO/IEC 27001 certification to ensure invoices are exchanged compliant with standards relating to integrity and confidentiality. In addition, providers must undergo external security audits to make sure data is handled according to security standards.

Postponed timeline

Businesses are furthermore given additional time to comply with the mandate as the obligation is postponed from June 1, 2026 to January 1, 2027.

E-invoice distribution

For B2C transactions, taxpayers can still issue PDF or paper, but B2B e-invoices will require the distribution of any of the following formats:

• e-SLOG National Standard: Developed by the Chamber of Commerce of Slovenia.
• EN 16931 EU Standard: A harmonized European standard.
• Internationally Recognized Formats: Agreed upon by both parties.

Transmission to FURS

Issuers and recipients of e-invoices must forward, directly or through duly registered Service Providers, e-invoices in the e-SLOG format to the Tax Authority within 8 days of issuance or receipt of such e-invoices.

Cross-border transactions are also in the scope of this mandate, where exports and imports are subject to be reported to FURS in e-SLOG format within 8 days of issuance or receipt.

E-documents

This mandate will include e-invoices, but also credit and debit notes, e-orders, and equivalent sales documents.

The obligation to comply with this mandate begins on 1 June 2026. The draft and proposal can be seen here

On 3 March 2023, the Ministry of Finance of the Republic of Slovenia published its proposal of the government’s position to adopt the Proposal for a Council Directive amending Directive 2006/112/EC.

According to the announcement, the Republic of Slovenia supports the ViDA proposal, which:

• Updates VAT reporting obligations,
• Addresses the challenges of the platform economy, and
• Reduces the need for multiple VAT identifications for cross-border transactions in the internal market.

The Slovenian draft proposal stipulates that before the adoption by the EU institutions, the government while enabling tax authorities to control and collect the tax more effectively, will:

• Create solutions that will simplify business for companies in the internal market, and
• Reduce the compliance costs for VAT.

This proposal of the position of the Republic of Slovenia should be considered in the National Assembly until 31 March 2023.