Slovenia's 2027 B2B E-Invoicing Proposal

Slovenia's new draft law on B2B e-invoicing, submitted in February 2025, postpones the mandate from July 2026 to January 2027 and removes real-time reporting, requiring invoice data submission within eight days via the e-SLOG standard. The proposal mandates ISO/IEC 27001 certification for accredited e-invoicing service providers and recognizes the Peppol network for B2B exchanges. The reform aims to enhance tax compliance, combat VAT fraud, and standardize e-invoicing formats in line with European regulations.

 

The previous proposal on B2B e-invoicing was extensively revised by the new draft law that the Slovenian Minister of Finance submitted in February 2025.

Slovenia's New Draft Proposal for B2B E-invoicing states that mandatory B2B e-invoicing is a major change suggested by the Financial Administration of the Republic of Slovenia (FURS) to prevent VAT evasion. This project aims to improve control mechanisms and improve Slovenia's tax system, which will lower fraud and increase tax compliance.

Significant changes have been made to the earlier plan by the new draft law on B2B e-invoicing, which was submitted on February 11, 2025. These changes refer to the following:

- The mandate is postponed. The implementation date has been rescheduled from July 2026 to January 2027.

- The modified concept does not include real-time reporting. Invoice data must be sent to the Slovenian tax authorities (FURS) via the e-SLOG standard within 8 days of the previous proposal’s e-reporting obligation.

- Additional requirements are needed, such as ISO/IEC 27001 certification, for accredited e-invoicing service providers.

- The Peppol network is specifically listed as a B2B e-invoicing exchange network.

The most recent draft proposal states that the new implementation date is January 1, 2027.

The requirement to issue, send, and receive invoices electronically in business-to-business (B2B) transactions is known as the Slovenian e-invoicing mandate. Customers will have the option of getting an e-invoice or one in paper or PDF forms, although B2C transactions are not subject to the e-invoicing requirement. In any event, emailing a final client (B2C) an electronic invoice is only permitted with the recipient's consent.

The following e-invoicing forms must be used under the proposed legislation:

- The e-SLOG national standard.
- Any syntax that complies with a European standard EN 16931
- Another globally accepted format where both the issuer and the recipient agree on the contract.

The main goal of the measure is to combat fraud more efficiently and to reduce the VAT gap.