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At the end of July 2024, Slovenia took its first steps towards introducing mandatory electronic invoicing and electronic reporting for businesses in their commercial activities by submitting a proposal on obligation to use e-invoicing and e-reporting. After analysing the results and obligations in other European countries, including Italy, Romania, Poland, and Belgium, Slovenia opted for the Decentralised Continuous Control and Exchange Model (DCTCE). The target date is 1 June 2026.
Form and details of the proposal
Mandatory e-invoicing in domestic B2B transactions
Under the proposal, businesses will be obliged to issue electronic invoices in their commercial activities with other businesses in Slovenia. The exchange of e-invoices must take place in one of three possible ways:
- In the local format eSLOG;
- in any of the syntaxes in line with the European Norm 16931;
- or in any other standard, subject to mutual agreement on a contractual basis between the trading parties.
Businesses dealing with consumers would also be able to send e-invoices to their private contractors, provided that the recipient consents to receive an e-invoice, and on the condition that a legible version of the e-invoice, i.e. PDF or other image-like format, is also delivered.
Mandatory e-reporting
Compared to e-invoicing, the scope of e-reporting is somewhat broader and additionally includes reporting of cross-border transactions for Slovenian operators who are either suppliers or buyers in cross-border activities. The scope also includes B2C invoices.
The planned e-reporting can be described as near-real time reporting, based on the requirement for transactional data to be sent to the Financial Administration of the Republic of Slovenia within 8 days of the date of issuance or receipt. The accepted format for exchange with the Administration is eSLOG.
True to the nature of the DCTCE model, the country foresees the role of e-invoicing service providers. Businesses can report or send their transactions either through their own software or with the help of e-invoicing service providers.
According to the proposal, service providers acting in the mandate environment would have to go through an accreditation process in order to be listed in the official register maintained by UJP (Uprava za javna plačila).
Ensuring e-invoicing compliance
The VAT in the Digital Age (ViDA) proposal may still be on the European Member States’s agenda for approval, but its importance is inevitably leaving its mark on the e-invoicing and e-reporting legislation of the supporting countries.
For businesses not only in Slovenia, but all over the world, mandatory e-invoicing is fast becoming a reality.
To ensure that your business becomes and remains compliant, it is essential to partner with an e-invoicing provider that is compliant in many countries around the world. At Unifiedpost Group, we are tax compliant in over 60 countries globally and this number is growing day by day.
We work with your business to create the most ideal compliant e-invoicing solution for your needs, where you can tap into value-added benefits to make business transactions even easier.
Take a look at our compliant e-invoicing solution today, and start having a conversation with a member of our local team.
Stanislava has a vast background in accounting and finance, which transitioned her to a role in e-invoicing and tax compliance with Unifiedpost Group in 2020. She studied Industrial Management, which provided her with a comprehensive understanding of financial, managerial, and engineering sciences and processes. Stanislava is fluent in four languages and has experience working with many international companies all over the globe.
