Slovenia has decided to postpone the implementation of mandatory B2B electronic invoicing to January 1, 2028, providing a sigh of relief to businesses in the country.
Slovenia has decided to postpone the implementation of mandatory B2B electronic invoicing to January 1, 2028, providing a sigh of relief to businesses in the country.
The new legislation, which requires all companies registered in Slovenia to issue and receive structured e-invoices for B2B transactions, aims to streamline invoicing processes and promote efficiency.
Initially, there were plans to impose a near-real-time reporting obligation for invoice data to the tax authorities, but this requirement has now been removed. This adjustment simplifies the implementation process and eases the burden on businesses.
Furthermore, Slovenia has aligned its standards with international best practices by adopting various formats, including the national e-SLOG standard, the European standard EN 16931, and others agreed upon by business partners. This move not only increases flexibility for companies operating cross-border but also fosters harmonization with global invoicing practices.
The decision to postpone the mandatory e-invoicing requirement is part of Slovenia's broader digitalization and efficiency initiative, aimed at reducing costs, improving data quality, and minimizing paper usage. It is estimated that Slovenian businesses spend a considerable amount each year on invoicing processes, and the shift to e-invoicing is projected to yield substantial savings.
Businesses, both domestic and foreign, operating in Slovenia should take note of the new deadline and begin preparing for the transition to structured e-invoicing formats. Ensuring that their ERP and e-invoicing systems are compatible with e-SLOG or EN 16931/Peppol formats will be crucial for compliance moving forward. Multinational companies engaging in cross-border B2B transactions should also adjust their digital tax compliance strategies accordingly to align with Slovenia's requirements.
