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
Views:
595
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.
Other news from Slovenia
Slovenia: New Version of miniBlagajna Mobile App Released
Slovenia
Author: Ivana Picajkić
Slovenia’s Financial Administration has released version 2.7 of the miniBlagajna mobile app to fix a crash issue related to landscape mode, urging users to update for stable performance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: Slovenia’s e-Invoicing Law Updates
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Slovenia’s updated e-invoicing law postpones the mandatory B2B implementation to January 1, 2027, removes the previous 8-day reporting requirement to FURS, and introduces stricter standards for service providers, including mandatory ISO/IEC 27001 certification. The draft also officially permits Peppol use, defines accepted formats, and outlines fines for non-compliance, while B2C invoicing remains... Read more
Slovenia: Issues with the miniBlagajna Mobile App
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Slovenia’s Financial Administration has reported a technical issue with version 2.5 of the miniBlagajna mobile app on some Android devices, advising affected users to switch to the web version and clear app data. Despite the glitch, installing version 2.5 remains mandatory for compliance. The Slovenian Financial Administration has announced a technical issue affecting some users of the new miniBla... Read more
Reminder: New VAT Reporting Rules in Slovenia Starting July 2025
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
Starting July 2025, all VAT-registered businesses in Slovenia must electronically submit records of VAT charged and deducted to FURS, with deadlines aligned to their VAT return periods. Small businesses can use tools like MiniBlagajna for easier compliance, and early submission enables FURS to prepare draft VAT returns automatically. From 1 July 2025, all VAT-registered businesses in Slovenia must... Read more
VAT in Slovenia 2025
Public
Slovenia
Author: Ivana Picajkić
Slovenia
Author: Ivana Picajkić
From 2025, Slovenia will raise the VAT registration threshold to €60,000 and require monthly VAT ledger reports, with carbonated drinks now taxed at the standard 22% rate. The country is also preparing for mandatory e-invoicing in line with EU ViDA reforms, making early system updates essential for businesses. VAT is an indirect tax levied on most goods and services in Slovenia. It represents... Read more
New Changes to Slovenian VAT-O (DDV-O) Form
Slovenia
Author: Ivana Picajkić
Slovenia has updated its VAT-O (DDV-O) form as of May 29, 2025, adding three optional fields to improve communication and streamline the pre-filled return process. The new fields include an ID of Records for use when FURS pre-fills the return, and a contact section for the preparer’s name and phone number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Slovenia: What Is the Difference Between the Tax Number and the VAT Identification Number?
Slovenia
Author: Ivana Picajkić
In Slovenia, the tax number is a universal identifier assigned by the Financial Administration (FURS) to all taxpayers, including individuals, businesses, and foreign entities. It differs from the VAT identification number (VAT ID), which is only required for those registered for VAT and includes the “SI” prefix before the same digits as the tax number. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login