Slovenia releases draft on mandatory B2B e-Invoicing

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).