Fiscal subject related
General information
The Financial Administration of the Republic of Slovenia (FURS) has published an updated version (v0.08) of the technical documentation for the system titled “Record of Calculated VAT and VAT Deduction.” This documentation provides important technical details for taxpayers and service providers preparing for upcoming changes to Slovenia’s digital tax reporting framework.
This update comes as Slovenia continues to implement significant reforms to its invoicing and tax reporting systems, aiming to transition businesses to mandatory electronic practices.
Under the draft legislation, the government plans to introduce both mandatory Business-to-Business (B2B) eInvoicing and mandatory electronic submission of VAT records.
While Business-to-Government (B2G) eInvoicing has been obligatory since 2015, the new drafts extend this digital requirement to B2B transactions, marking a major step toward comprehensive digitalization of tax processes in Slovenia.
The original start date for mandatory B2B eInvoicing, initially set for April 1, 2026, and later moved to July 2026, has now been postponed to January 1, 2027.
A notable change in the latest legislative draft is the removal of the real-time reporting obligation to FURS. Instead, the exchange of data will take place through accredited service providers, including Peppol, aligning Slovenia’s approach with established European eInvoicing standards.
Meanwhile, mandatory electronic submission of VAT records has started earlier, from July 2025, serving as an important transitional phase before the full implementation of B2B eInvoicing.
The draft laws are currently under review by the National Assembly, and further clarifications on implementation timelines and technical specifications are expected in the coming months.
Link for updated version of technical documentation: version 0.08
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