Slovenia Takes a Step Towards Mandatory E-invoicing
The Slovenian tax authority released a draft Proposal on the exchange of electronic invoices and other electronic documents. The Proposal envisages mandatory issuance, exchange, and reporting of e-invoices for B2B transactions and mandatory reporting for cross-border invoices. Taxpayers are expected to report not only invoices issued by them but also invoices received.
Timeline
The Proposal suggests June 1, 2026, as the go-live date for mandatory e-invoicing.
Impact
The Proposal issued by the Slovenian tax authority states that e-invoices can be issued in 3 different formats:
- The e-SLOG standard regulated by the Slovenian Chamber of Commerce,
- EU standard in line with the public procurement directive (Directive 2014/55/EU)
- Other formats that are internationally recognized and agreed upon by both parties
While there are three variations for invoice issuance, e-invoices must be reported in e-SLOG format within 8 days of issuance or receipt. The proposed rules also impact accounts payable processes, as invoices received must be reported.
The Proposal also regulates service providers who can issue and report e-invoices on behalf of taxpayers.
