B2B e-invoicing proposal delayed to January 2027; Peppol exchange added; real-time reporting withdrawn
Slovenia has proposed mandating e-invoice reporting for B2B transactions from 1 January 2027. This is a 7-month delay from the initial 1 June 2026 plans. The new date is contained within the draft implementing law. In addition, there will no longer be a requirement for real-time reporting to the Financial Administration (FURS).
This law will regulate the compulsory exchange of accepted formats of structured e-invoices which must then be reported to the tax administration within eight days. B2B invoices with non-residents must also follow the proposed reporting requirements. B2C invoices may continue to be issued in paper format.
The government’s draft Bill is now headed to the National Assembly for review and approval.
The EU is proposing the mandatory exchange and reporting of e-invoices on intra-community supplies from July 2030 under its VAT in the Digital Age proposals.
The draft requirements did require both issuer and customer to report the e-invoice exchange to the Financial Administrator (FURS) within eight days. But this has been dropped. Taxpayers have three options for exchanging e-invoices:
- Direct e-invoice exchange, but this requires
- Using approved e-invoicing service providers
- Peppol network exchange
E-invoicing standards permitted:
- e-SLOG national standard (Elektronsko poslovanje slovenskega gospodarstva) which is a standard developed by the Chamber of Commerce of Slovenia;
- EN 16931 EU standard; or
- Structured e-invoice format recognised internationally, and agreed by both parties.
Slovenia was an early adopter for e-invoicing, imposing B2G e-invoices in 2015 and ahead of the 2019 obligation. e-SLOG is the national standard, operating on (national XML standard), UBL 2.1, UN/CEFACT CII D16B.
