Slovakia has recently launched a public consultation aimed at implementing requirements for B2B e-invoicing
Slovenia has proposed mandating e-invoice reporting for B2B transactions effective January 1, 2027, marking a seven-month delay from the original implementation date of June 1, 2026. This adjustment is outlined in the draft implementing law. Notably, the requirement for real-time reporting to the Financial Administration (FURS) has been withdrawn.
The forthcoming law will regulate the compulsory exchange of accepted formats of structured e-invoices, which must be reported to the tax authorities within eight days. This requirement will also apply to B2B invoices involving non-residents, while B2C invoices may still be issued in paper format.
The draft bill is currently under review by the National Assembly for approval.
Additionally, the European Union plans to mandate the exchange and reporting of e-invoices related to intra-community supplies starting in July 2030, as part of its VAT in the Digital Age initiative.
Taxpayer Reporting Options
The initial draft requirements stipulated that both the issuer and the recipient must report the e-invoice exchange to FURS within eight days. However, this obligation has been removed. Taxpayers now have three options for exchanging e-invoices:
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Direct E-Invoice Exchange
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Use of approved e-invoicing service providers.
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Peppol Network Exchange: Utilizing the Peppol framework for seamless e-invoicing.
Permitted E-Invoicing Standards
- e-SLOG national standard (Elektronsko poslovanje slovenskega gospodarstva), developed by the Chamber of Commerce of Slovenia
- EN 16931 EU standard.
- Any internationally recognized structured e-invoice format mutually agreed upon by both parties.
Slovenia has been an early adopter of e-invoicing, having implemented B2G e-invoicing in 2015 ahead of the 2019 obligations. The e-SLOG standard operates on the national XML standard, alongside UBL 2.1 and UN/CEFACT CII D16B standards.
