PEPPOL IN EUROPE
E-invoicing in Slovenia
In Slovenia, electronic invoicing for B2G relationships is in force, and it was introduced in 2015. The standard in force in this country is e-SLOG, which is a local adaptation of the XML standard, as well as UBL 2.1, UN/CEFACT CII D16B. The scope of mandatory B2B invoicing has not yet been specified, but since March 2023, work has been underway to obtain Slovenia’s support for the proposed changes to the EU VAT Directive 2006/112/EC and the ViDA proposal on electronic invoicing in the European Union.
The Slovenian government published a draft bill set to establish a B2B electronic invoicing mandate starting from January 1, 2028. The envisioned invoicing mechanism will allow issuing the documents in three distinct forms – e-SLOG national standard, EN16931-compliant standard, or any other internationally recognized structured invoice if agreed upon by all parties to the transaction.
Slovenia uses the post-audit model for B2B invoicing, and the buyer’s consent to receive e-invoices is required. The issuing of e-invoices is not subject to any specific requirements. Furthermore, both issuers and recipients will be required to report these invoices to the Tax Authority within 8 days of issuing or receiving said invoice. This time, the reporting will have to be done exclusively in e-SLOG format. These rules will apply to both domestic and international transactions alike. Authorities are not anticipating the introduction of a B2C mandate in the foreseeable future.
E-invoices can be submitted directly via a web portal, certified e-invoice solution providers, and through Bankart e-Invoicing solutions, which are provided by banks participating in the e-invoice interbank exchange in Slovenia via Public Payments’ Administration of the Republic of Slovenia. PPA has been connected to Peppol since 2018.
Timeline:
- January 2015: B2G e-invoicing is mandatory for all taxpayers.
- 2018: Connected to PEPPOL by the Public Payments Administration of the Republic of Slovenia.
- January 2028: B2B e-invoice reporting mandate.
