Slovenia makes progress with future e-invoicing and e-reporting obligations

Slovenia sets its sights on mandatory e-invoicing by 2027, aligning with a growing trend in Europe's digital tax landscape.

In late July 2024, Slovenia took its first steps towards introducing mandatory electronic invoicing and electronic reporting for businesses in their commercial activities by submitting a proposal for the obligation to use e-invoicing and e-reporting. Having analysed the results and obligations in other European countries, including Italy, Romania, Poland, and Belgium, Slovenia opted for the Decentralised Continuous Control and Exchange Model (DCTCE). The new Draft Law on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), published by the Ministry of Finance on 11 February 2025, set the target date for the implementation of the mandate as 1 January 2027 (postponed from the earlier proposed dates of April and July 2026), and ultimately abandoned mandatory real-time reporting.

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Form and details of the proposal

Mandatory e-invoicing in domestic B2B transactions

‍Under the proposal, businesses will be required to issue electronic invoices for their commercial transactions with other businesses in Slovenia. The exchange of e-invoices must take place in one of three possible ways:

• In the local eSLOG format;

• in any syntax in line with the European Norm 16931;

• or in any other standard, subject to mutual agreement between the trading parties on a contractual basis.

‍Businesses dealing with consumers will also be able to send e-invoices to their private contractors, provided that the recipient consents and a legible version of the e-invoice is delivered, e.g. in PDF or another image format.

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Mandatory e-reporting - initially planned, but ultimately abandoned

‍The Slovenian proposal initially included a broader scope for e-reporting, additionally encompassing cross-border transactions for Slovenian operators (both suppliers and buyers) and B2C invoices.

‍The plan envisaged near-real-time reporting, whereby transactional data would be sent to the Financial Administration of the Republic of Slovenia within eight days of the date of issuance or receipt using the eSLOG format.

‍True to the nature of the DCTCE model, the country also foresaw the involvement of e-invoicing service providers. Businesses would have been able to report or send their transactions either through their own software or with the help of these service providers, who would have been required to undergo an accreditation process to be listed in the official register maintained by the Slovenian Public Payments Administration, UJP (Uprava za javna plačila).

‍However, the updated Draft Law published on 11 February 2025 abandoned these plans for mandatory real-time e-reporting. The abandonment of mandatory real-time e-reporting does not lessen the importance of preparing for mandatory e-invoicing compliance, which will still come into effect.

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Ensuring e-invoicing compliance

‍The VAT in the Digital Age (ViDA) reform, which was finally approved by the EU Finance Ministers at the 11 March 2025 ECOFIN meeting, is inevitably leaving its mark on the e-invoicing and e-reporting legislation in supporting countries.

‍Mandatory e-invoicing is fast becoming a reality not only for businesses in Slovenia, but all over the world.

‍To ensure that your business becomes and remains compliant, it is essential to partner with an e-invoicing provider that is compliant in multiple countries worldwide. At Unifiedpost Group, we are tax compliant in over 60 countries globally, and this number is growing continually.

‍We work closely with you to create the ideal e-invoicing solution for your business, offering value-added benefits that make business transactions even easier.

‍Explore our compliant e-invoicing solution today and connect with our local team to learn more.