Slovenia is one of the first European countries to have implemented e-invoicing for public procurement transactions, following EU Directive 2014/55/EU. However, the introduction of e-invoices into B2B transactions is lagging behind other EU countries.
Slovenia is on the road to introducing mandatory B2B e-invoicing in 2025
Public
Slovenia
Author: Kristina Dosen
Category:
Fiscal subject related
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602
Content accuracy validation date:
21.09.2023
Content accuracy validation time:
08:10h
Content
The Slovenian Ministry of Finance released a new draft law that aims to extend the e-invoicing obligation to all B2B transactions, regardless of the payment method. The draft law is currently under consideration by the Slovenian Parliament and has not been approved yet.
According to the draft law, all persons who have the status of a business entity, budget user, or subscriber must exchange e-invoices exclusively. The e-invoices must comply with the European standard on e-invoicing (EN 16931) and the Slovenian national specifications (eSlog 2.0).
The draft law does not specify a timeline for its implementation, but it states that the technical specifications will be published within six months from their publication in the Official Gazette of the Republic of Slovenia and that the law provisions will be applicable within 12 months after their publication. However, the law is expected to be adopted sometime in 2024, so the system could go live in 2025.
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