Return to mapElectronic invoicing and e-Reporting in Slovenia
In Slovenia, e-invoicing has been mandatory for years in the public sector (B2G) and is now preparing to make the definitive leap into the private sector (B2B).
Characteristics of Electronic Invoicing in Slovenia
Slovenia is moving steadily toward tax digitalization. After successfully implementing mandatory e-invoicing in the public sector (B2G), the country is now preparing to extend this requirement to the private sector (B2B), with a legal mandate scheduled to take effect in 2028. This measure is part of a broader initiative driven by the European Union, which promotes the harmonization of e-invoicing systems under its VAT in the Digital Age (ViDA) program.
In this context, all companies operating in Slovenia, whether local or international, must prepare for a fully electronic, standardized, regulated, and traceable transactional landscape.
Mandatory Use
For B2B, a draft law proposes making e-invoicing mandatory for all B2B transactions starting January 1, 2028. This requirement will apply to all registered taxpayers, including both domestic companies and foreign entities listed in the Business Register of Slovenia (PRS).
For B2G, e-invoicing has been compulsory since 2015 for all public entities and their suppliers. Invoices and other electronic documents intended for the public sector must be exchanged via UJP eRačun or the Public Payment Administration, which serves as the single entry and exit point.
Invoice Format
The accepted or proposed standards include:
- e‑SLOG (national format), in its latest version.
- EN 16931, the European standard for e-invoicing.
- Other internationally recognized structured formats, provided both sender and receiver agree.
Electronic Signature
A digital signature is not mandatory in all cases, though some public administrations or private sector entities may require it as an additional authentication measure.
Invoice Archiving
E-invoices and equivalent documents must be retained for 10 years as a general rule. For real estate-related transactions, the retention period extends to 20 years.
Upcoming dates in Slovenia
Main characteristics of e-Reporting in Slovenia
As part of its tax digitalization strategy and in line with EU directives, Slovenia will implement a new mandatory electronic VAT reporting system effective July 1, 2025. This requirement applies to all businesses registered for VAT purposes in Slovenia.
The obligation includes:
- Structured data on issued and received invoices.
- Information on taxable bases, applicable VAT rates, and both collected and deductible VAT.
- Cross-references between invoices, credit or debit notes, and advance payments.
Data transmission will be carried out using structured XML files, automatically generated by companies’ ERP or accounting systems. These files must comply with the technical schemes defined by FURS (Slovenian Tax Authority) and be submitted electronically via the e-Davki portal, with proper authentication.
The goal is to enable near real-time cross-checking of reported information between transaction parties, enhancing the detection of discrepancies and reinforcing anti-fraud controls.
Upcoming dates in Slovenia
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