Form and details of the proposal

Mandatory e-invoicing in domestic B2B transactions

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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.

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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.

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Initially planned, but ultimately abandoned, mandatory e-reporting 

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Initially, the Slovenian proposal included a broader scope for e-reporting, additionally encompassing cross-border transactions for Slovenian operators (both suppliers and buyers) and B2C invoices.

The plan envisioned near-real time reporting, requiring transactional data to be sent to the Financial Administration of the Republic of Slovenia within 8 days of the date of issuance or receipt, using the eSLOG format.

True to the nature of the DCTCE model, the country also foresaw the role of e-invoicing service providers. The intention was for businesses to be able to report or send their transactions either through their own software or with the help of these service providers, who would have been required to undergo an accreditation process in order to be listed in the official register maintained by UJP (Uprava za javna plačila).

However, the updated Draft Law published on 11 February 2025 has abandoned these plans for mandatory real-time e-reporting.

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Ensuring e-invoicing compliance

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The VAT in the Digital Age (ViDA), which was finally approved by the EU Finance Ministers at the 11 March 2025 ECOFIN meeting, 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.