Slovenia Releases Draft Proposal to Implement Mandatory e-invoicing and e-reporting

Slovenia has released a draft proposal to implement mandatory e-invoicing and e-reporting for B2B and B2C transactions. The draft Bill is currently with the National Assembly for review and approval. The proposed mandatory e-invoicing and CTC e-reporting is planned to be introduced from 1 June 2026.

Slovenia’s mandatory e-invoicing and e-reporting

If the proposal of mandatory e-invoicing is approved, Taxpayers will face a dual obligation:

• Taxpayers are required to issue and exchange B2B invoices electronically and report both B2B and B2C transactional data to the tax authority. Although clearance is not mandatory during the e-invoice issuance process, transactional data must be reported to the tax authority in near real-time. This demonstrates Slovenia’s parallel with the global trend of governments adopting Continuous Transaction Controls (CTC).
• Taxpayers within the scope include all business entities registered in Slovenia’s Business Register (PRS), such as companies, self-employed individuals, and associations. To be registered in the PRS, business entities must have a registered office or address within the Republic of Slovenia.

Slovenia: What is an e-invoice?

The e-invoicing requirement would mean that taxpayers must issue, send and receive e-invoices and other e-documents for B2B domestic transactions. Furthermore, in the current proposal, e-invoices refer to an invoice or any similar accounting document that records business transactions (regardless of what they are called). This involves credit notes, debit notes, advance invoices, payment requests, etc.

There are various acceptable formats of e-invoices:

• e-SLOG; compatible with EN16931 and already in use in the B2G sector
• European standard EN 16931 for e-invoices, consistent with Directive 2014/55/EU
• Other globally accepted standards agreed reciprocally by the receiving and sending parties

The proposal permits three methods for e-invoicing:

• E-route providers: registered service providers that facilitate the reporting and exchange of transactional data between businesses and tax authorities.
• Direct exchange between the issuer and recipient’s information systems (excluding e-mail transmission)
• The authority’s complimentary application for taxpayers with smaller business volumes.

For B2C transactions, consumers can choose to receive either e-invoices or paper invoices, depending on the agreement between the parties. If an e-invoice is issued, suppliers must also provide a visualized version of the content (e.g., PDF).

CTC e-reporting requirements

The current draft states that taxpayers should, electronically, report B2B and B2C transactional data to the Financial Administration of the Republic of Slovenia (FURS) within eight days of issuing or receiving the invoice. Reporting must be done solely in the e-SLOG standard. This requirement will additionally extend to cross-border transactions. Invoice data should be reported electronically regardless of whether the invoice in question was issued in electronic or paper format. This is required to ensure a thorough collection of data where e-invoicing is not mandatory. In addition, if the parties use e-route providers, both the issuer and recipient providers must send the e-invoice to FURS. For direct exchanges, both parties must report their transactions to FURS.

E-route provider requirements

According to the Slovenian government, the requirements to become an e-route provider resemble those in France. However, the public authorities will preserve a list of registered e-route service providers who must satisfy certain requirements, some of which are already listed in the draft law. The government will publish additional regulations outlining the application process and other applicable requirements.

This means that there are significant changes ahead for businesses operating in Slovenia by June 2026. In conclusion, businesses will need to implement/update software systems to issue, send and receive e-invoices. In addition, businesses will have to adapt to the permitted e-invoicing formats. Furthermore, they must connect to FURS or make use of e-route providers to electronically report their data. VAT Compliance will become an e-route provider through our e-invoicing and e-reporting service, eezi-Powered by VAT IT. Let VAT Compliance assist you with any concerns regarding e-invoicing in Slovenia.