Regulatory updates - Slovenia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Slovenia takes steps closer to introducing countrywide B2B e-invoicing
The Slovenian Tax Authority (FURS) has published a draft law proposing a B2B e-invoicing mandate. The mandate intends to have all business entities in scope for issuing and receiving e-invoices exclusively.
Slovenian government proposed support of the ViDA reform
Slovenia announced a draft proposal on facilitating the VAT in the Digital Age initiative from the European Commission.
Slovenia plans to introduce B2B e-invoicing
The Slovenian government is proposing the introduction of the e-invoicing mandate for the B2B transactions. The first draft of the law has already been subject to public discussions in May 2021 but withdrawn from public discussion by the government. An updated draft was published in June.
Slovenian Public Administrations can now be reached via Peppol
Public procurement suppliers in Slovenia must now send their e-invoices to recipients in the European Standard (EN) via the Public Payments Administration (UJP) platform, which is now linked to the Peppol network.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-audit
Mandatory Infrastructure:
– B2G: UJP eRačun/Peppol
– B2B: N/A
Mandatory Format:
– B2G: EN compatible, eSlog 2.0, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Movable property: 10 years
– Immovable property: 20 years
Archiving Abroad:
Allowed under conditions