e-Invoicing in Slovenia: Timeline, Guidelines, Process and Steps for Implementation

Slovenia is advancing its digital tax framework with electronic invoicing (e-invoicing) implementation. Currently, B2G (Business-to-Government) e-invoicing has been mandatory since January 2015, while B2B (Business-to-Business) e-invoicing is scheduled to become mandatory from January 2027. 

The Financial Administration of the Republic of Slovenia (FURS) oversees this implementation, with a framework supporting multiple formats including the national e-SLOG standard and European standard EN 16931. This digital transformation aims to combat VAT fraud, enhance compliance, streamline processes, and reduce costs for businesses operating in Slovenia.

This blog explains key aspects of Slovenia's e-invoicing system, including implementation timelines, processes, compliance guidelines, and benefits for businesses.

What is e-Invoicing in Slovenia?

E-invoicing in Slovenia refers to the digital creation, exchange, and processing of invoice documents that replace traditional paper invoices with standardized electronic formats. These digital invoices can be automatically processed, reducing manual handling and errors while improving transparency and compliance.

In Slovenia, a complete e-invoice consists of three main components:

• E-invoice envelope in XML format
• E-SLOG standardized form of an invoice in XML
• Optional annexes such as a visualization of an invoice in PDF form

e-Invoice Implementation Timeline

Slovenia's e-invoicing journey spans several years with key milestones:

e-Invoicing Process in Slovenia

The e-invoicing process in Slovenia varies based on transaction type:

For B2G transactions (currently mandatory):

1. Suppliers create e-invoices in an acceptable format (e-SLOG 2.0, PEPPOL BIS 3.0, UBL 2.1)
2. E-invoices are transmitted to the Public Payments Administration (PPA) through one of three methods: Manually through the UJP eRačun web portal or automatically through certified e-invoicing service providers.

For B2B transactions (mandatory from January 2027):

1. Businesses will create e-invoices in one of the acceptable formats: The national e-SLOG standard, Any syntax complying with European standard EN 16931  or any other internationally recognized formats, if agreed upon by both parties
2. E-invoices will be exchanged through: Certified service providers, Peppol network or Direct exchange via businesses' systems (only if prior agreement exists) 
3. Exchange via email will be prohibited for B2B transactions

e-Invoicing Compliance Guidelines

To comply with Slovenian e-invoicing requirements, businesses must:

• Use approved e-invoice formats (e-SLOG, EN 16931, or mutually agreed standard)
• Ensure e-invoices contain all mandatory information: VAT identification number (for entities with taxable turnover over €50,000 in the last 12 months), Date of issuance, Unique sequential invoice number, Supplier and customer details (name and address)
• For B2G invoices, transmission must occur through the PPA e-invoicing system
• For future B2B e-invoicing, businesses must choose an approved transmission method
• Maintain electronic archives of e-invoices for retention periods: 10 years for general business transactions and 20 years for transactions involving immovable property

Type of e-Invoices in Slovenia

Slovenia recognizes several types of e-invoices:

1. B2G e-Invoices: Mandatory since 2015, sent to government entities through the PPA system
2. B2B e-Invoices: Currently voluntary but becoming mandatory from January 2027
3. B2C e-Invoices: Not mandatory, but will be possible with consumer consent once the new law is implemented
4. Simplified e-Invoices: Can be used for supply values less than €100

e-Invoicing Model and Framework

Slovenia has chosen a Decentralized model for its e-invoicing framework after analyzing implementations in other European countries. Key components include:

• Standards and Formats: e-SLOG (national standard), EN 16931 (European standard), and other internationally recognized formats
• Exchange Infrastructure:
  • PPA central e-invoicing system for B2G
  • Certified service providers, Peppol network, or direct exchange for B2B
• Regulatory Oversight: Financial Administration of the Republic of Slovenia (FURS)
• Compliance Approach: Post-audit model for B2B transactions, with buyer's consent required to receive e-invoices

Who Needs to Comply with e-Invoicing in Slovenia

The e-invoicing requirements in Slovenia apply to:

• Currently (as of March 2025): All suppliers to government entities (B2G)
• From January 2027: All businesses engaged in B2B transactions in Slovenia, including:
  • Domestic businesses of all sizes
  • Foreign businesses conducting transactions with Slovenian entities
  • Both issuers and recipients of invoices

B2C transactions will remain optional, though consumers will have the right to request paper invoices even if they initially agree to receive e-invoices.

Benefits of e-Invoicing in Slovenia

Implementing e-invoicing offers numerous advantages:

For Tax Authorities:

• Reduced VAT gap and tax evasion
• Enhanced ability to perform cross-checks between issued and received invoices
• Simplified identification of businesses exceeding VAT registration thresholds
• More efficient tax administration

For Businesses:

• Streamlined invoice processing and reduced manual handling
• Lower costs for invoice creation, distribution, and storage
• Faster payment cycles and improved cash flow
• Reduced errors and disputes
• Enhanced data accuracy and business analytics
• Environmental benefits through reduced paper usage

How can ClearTax help a business with e-invoicing in Slovenia?

ClearTax offers comprehensive e-invoicing solutions for businesses operating in Slovenia:

• Integration Services: Seamless connection between your ERP, accounting systems, and post-sales channels with Slovenia's e-invoicing requirements
• Middleware Functionality: Acts as an intermediary to ensure proper data flow and format compliance
• Validation & Data Enrichment: Ensures all e-invoices meet Slovenian regulatory requirements before submission
• Cloud-based Portal: Provides tracking, management, and reconciliation of all e-invoices
• Vendor & Buyer Data Management: Maintains up-to-date information for all your business partners
• Automated E-Invoice Generation & Submission: Streamlines the entire process from creation to delivery
• Comprehensive Tracking & Management: Monitors status and maintains audit trails
• Error Alerts: Provides immediate notifications of compliance issues
• Compliance Automation: Keeps pace with evolving Slovenian e-invoicing regulations
• Reporting Tools: Generates insights and analytics to optimize your invoice processes

Government References for e-invoice Slovenia

Conclusion

Slovenia is making significant progress in modernizing its tax and business processes through mandatory e-invoicing. With B2G e-invoicing already established since 2015 and B2B e-invoicing set to become mandatory from January 2027, businesses should begin preparing for this digital transformation.

Key takeaways for businesses include:

• Start preparation early to ensure a smooth transition to B2B e-invoicing before the January 2027 deadline
• Choose the appropriate e-invoicing format based on your business needs and partner requirements
• Select a reliable transmission method (service provider, Peppol, or direct exchange)
• Consider implementing a comprehensive e-invoicing solution like ClearTax to simplify compliance
• Stay updated on any regulatory changes as the implementation date approaches