Slovenia: Mandatory Electronic Invoicing and Electronic VAT Reporting

B2B Electronic Invoicing in Slovenia

Slovenia has published a draft law on the exchange of electronic invoices and other electronic documents, aiming to implement mandatory B2B e-invoicing. The draft legislation would affect all taxpayers starting June 1, 2026, for B2B transactions, including cross-border transactions. Initially, the proposal does not include B2C transactions.

The initial proposal envisions a centralized model where electronic invoices are reported to the Slovenian tax authority (FURS) in the e-SLOG standard within 8 days of issuance and receipt. The e-SLOG format is a single standardized format developed by the Slovenian Chamber of Commerce.

Electronic documents do not require specific validation by the tax authority.

The government's bill is now with the National Assembly for review and approval.

Technical specifications have not yet been published. The EDICOM compliance team is in constant contact with Slovenian authorities to provide updates on this matter.

B2G e-Invoicing in Slovenia 

Electronic invoicing with the public administration has been mandatory in Slovenia since 2015, making it one of the most advanced countries in this area. 

Electronic invoices can be sent in the national e-Slog 2.0 format or in UBL 2.1 format (PEPPOL BIS 3.0).

e-Reporting in Slovenia: Mandatory Submission of Electronic Records

In recent years, Slovenia has actively worked on modernizing its tax system, particularly concerning Value-Added Tax (VAT).

The Slovenian Parliament has introduced significant amendments to the VAT Act, aligning it with European guidelines and international best practices. The most recent changes to the VAT Act, along with the upcoming mandatory electronic VAT record submissions, represent a significant step towards tax digitization and transparency.

One of the most relevant changes is the mandatory submission of VAT records electronically, a system known as e-poročanje (electronic reporting). Starting in July 2025, it will be mandatory to submit VAT records in a structured format to the Financial Administration of Slovenia (FURS). This requirement applies to all companies registered for VAT purposes in Slovenia.

Technical specifications and requirements have not yet been published.

What Do the Amendments to the VAT Act Mean?

These amendments aim to:

• Facilitate tax collection: Reduce tax fraud and evasion through more efficient controls.
• Simplify procedures: Reduce the administrative burden for businesses by using digital technologies.
• Increase transparency: Ensure all transactions are accurately and timely reported.