Slovenia: Update Regarding VAT Reporting and Electronic Invoicing

Starting July 2025, all VAT-registered businesses in Slovenia must submit VAT records to the tax authority (FURS) in a structured digital format. A draft law also proposes mandatory B2B e-invoicing from January 1, 2027, covering all taxpayers and supporting formats like e-SLOG and EN 16931. These changes aim to reduce tax fraud, streamline compliance, and increase transparency through digital reporting.

Mandatory VAT Record Submission: In a major step toward digital tax compliance, all businesses registered for VAT in Slovenia will be required to send their VAT records to the Slovenian Financial Administration (FURS) in a structured format starting in July 2025.

On January 1, 2027, a draft law requiring B2B electronic invoicing is scheduled to go into force. All taxpayers will be covered by this law, which makes it easier to send electronic invoices via direct systems, the Peppol network, or registered providers. Formats like the national e-SLOG standard and the European standard EN 16931 are permitted.

Slovenia has required electronic invoicing for dealings with public administration since 2015. The system improves the efficiency and openness of tax procedures by requiring that all electronic documentation for the public sector be shared through the Public Payments Administration and permitting the production of e-invoices in particular forms.

These amendments are intended to:

- Facilitate tax collection: By implementing more effective procedures, tax fraud and evasion can be decreased.

- Simplify processes: By utilizing digital technologies, firms can lessen their administrative load.

- Boost transparency by making sure that every transaction is recorded promptly and properly.