Publication date: 09.12.2024
e-invoicing
in Slovenia
General information
On 11 February 2025, the Financial Administration of the Republic of Slovenia (FURS) published a revised draft law that significantly alters previous plans for the implementation of mandatory B2B e-invoicing. The new draft postpones the entry into force of the obligation to 1 January 2027, giving businesses more time to prepare for the transition. Until the end of 2026, a transitional period will apply, during which companies will not be penalized for non-compliance with e-invoicing requirements.
The new bill also removes the previously planned obligation to report invoices in real time to FURS. Instead, companies will be required from 1 July 2025 only to maintain electronic VAT registers (so-called e-VAT reporting) in accordance with applicable accounting and tax regulations.
From a technical standpoint, the draft law provides that electronic invoices can be exchanged via recognised channels such as the PEPPOL network or through a certified Slovenian e-invoicing service provider (SP). Direct exchange of invoices between trading partners will be permitted only if both parties use formats compliant with EN 16931 and meet the defined security requirements. The law explicitly prohibits the exchange of e-invoices by email, highlighting the need to ensure authenticity, integrity, and traceability of the documents.
Additionally, the draft introduces stricter obligations for service providers, who must be ISO/IEC 27001 certified and subject to regular external security audits. These requirements aim to ensure a high level of data protection and trust in the e-invoicing infrastructure.
In B2C relationships, electronic invoices may only be used with the prior consent of the consumer, who must always retain the right to request a paper invoice.
The e-invoicing process in Slovenia:
- Invoice creation: Suppliers must issue invoices in a structured electronic format that complies with the national or European e-invoicing standards. Accepted formats include e-SLOG (Slovenia’s local standard), UBL 2.1, CII, or another format mutually agreed upon by the trading partners, as long as it meets the core requirements of EN 16931. The invoice must contain all legally required elements and ensure data consistency across systems.
- Submission: Electronic invoices can be transmitted in several ways:
– via a certified Slovenian e-invoicing service provider (SP),
– through the PEPPOL network, which is officially recognised in the draft law, or
– directly between sender and recipient, provided that both parties use a compliant format and meet strict security and traceability standards.
It is important to note that e-mail transmission is explicitly prohibited, as it does not meet the requirements for authenticity, integrity, and traceability. - Validation: The technical validation of e-invoices is not yet finalised, but will be defined in secondary legislation. Until then, companies must ensure that each invoice is technically accurate and complies with content rules. To safeguard authenticity and integrity, invoices should be signed with a qualified electronic signature or protected through secure and verifiable EDI controls.
- Processing: The recipient receives the structured invoice via the agreed channel (e.g. SP or PEPPOL), and imports it into their ERP or financial system. Depending on the selected platform, status updates, acknowledgements and possible error messages may be exchanged automatically to confirm receipt or flag inconsistencies.
Archiving: Issued and received e-invoices must be stored electronically for at least 10 years, in compliance with Slovenian tax regulations. The archiving system must guarantee the integrity, availability, and auditability of invoice data throughout the entire retention period. Companies may use in-house or third-party archiving solutions, provided they ensure secure long-term access and meet the applicable legal standards.
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