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Public 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 optional with customer consent.
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Content accuracy validation date: 21.07.2025
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The Slovenian government released an updated draft of its nationwide e-invoicing law. The revised version brings several important changes and has been submitted to the National Assembly for approval.

 What is new in the Proposal?

1.      Postponed start date

The mandatory start date has been postponed from July 2026 to January 1, 2027.

2.      No more real-time reporting

The previous draft required invoice data to be sent to FURS within 8 days.

This reporting requirement has been removed in the new version.

3.      Stricter provider requirements

E-invoicing service providers must now have ISO/IEC 27001 certification (for data security) and meet tighter standards.

4.      Peppol network officially allowed

The proposal explicitly allows the use of Peppol for e-invoice exchange.

Who is affected and what is required?

The new rules apply to all B2B transactions between taxable businesses.

B2C transactions (sales to individual consumers) are not included in the mandate. However, customers can choose to receive e-invoices only with their consent.

Accepted e-Invoicing formats:

-          The Slovenian national e-SLOG format,

-          Any format that follows the EU standard EN 16931,

-          Other international formats, if both parties agree in a contract.

How can e-Invoices be sent?

-          Through certified service providers,

-          Via the Peppol network or access points,

-          Or directly from a business’s own billing system.

Fines of €100 to €3,000 can apply if a business:

-       Issues consumer invoices without proper consent,

-       Refuses to accept compliant invoices,

-       Mismanages or fails to retain e-invoice data,

-       Or violates other obligations outlined in the draft law.

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