Starting June 1, 2026, Slovenia plans to implement mandatory B2B electronic invoicing and VAT reporting for cross-border and domestic transactions, excluding B2C transactions. Using the e-SLOG standard, taxpayers will report invoices to the tax authority within eight days of issuance or receipt. These efforts align with Slovenia's broader goals of enhancing tax transparency, reducing fraud, and streamlining administrative processes.
Slovenia Moves Towards Mandatory B2B Electronic Invoicing and Enhanced VAT Reporting Starting June 2026
Public
Slovenia
Author: Ivana Picajkić
Category:
Fiscal subject related
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728
Content accuracy validation date:
28.01.2025
Content accuracy validation time:
08:03h
Slovenia has introduced a draft law aimed at implementing mandatory B2B electronic invoicing and the exchange of electronic documents. This legislation is set to impact all taxpayers starting June 1, 2026, specifically for B2B transactions, including those that cross borders. Notably, the current proposal does not encompass B2C transactions.
The proposed framework envisions a centralized system where electronic invoices must be reported to the Slovenian tax authority (FURS) using the e-SLOG standard within eight days of issuance and receipt. The e-SLOG format is a standardized format developed by the Slovenian Chamber of Commerce. Importantly, electronic documents will not require specific validation from the tax authority.
The draft bill is currently under review by the National Assembly for approval, and technical specifications have yet to be released.
Since 2015, electronic invoicing for public administration has been mandatory in Slovenia, positioning the country as a leader in this domain. Electronic invoices can be submitted in either the national e-SLOG 2.0 format or the UBL 2.1 format (PEPPOL BIS 3.0).
In recent years, Slovenia has made significant strides in modernizing its tax system, particularly regarding Value-Added Tax (VAT). The Slovenian Parliament has introduced important amendments to the VAT Act to align with European guidelines and international best practices.
One of the most notable changes is the requirement for mandatory electronic submission of VAT records, known as e-poročanje (electronic reporting). Starting in July 2025, all companies registered for VAT purposes in Slovenia will be required to submit their VAT records in a structured format to FURS.
These amendments aim to:
- Facilitate Tax Collection: Enhance controls to reduce tax fraud and evasion,
- Simplify Procedures: Decrease administrative burdens on businesses through digital technologies,
- Increase Transparency: Ensure timely and accurate reporting of all transactions.
As of January 20, 2025, businesses should prepare for these upcoming changes as Slovenia moves towards greater digitalization and transparency in its tax administration practices.
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