B2B e-invoicing 8-day reporting requirement proposal from 1 June 2026
Slovenia has proposed mandating e-invoice reporting for B2B transactions from 1 June 2026. This 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 are both issuer and customer to report the e-invoice exchange to the Financial Administrator (FURS) within eight days. There is no pre-clearance requirement. Taxpayers have three options for exchanging e-invoices:
- 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.
Taxpayers may use registered service providers or ‘e-route’ providers for the exchange of e-invoices.
The draft law had been stuck in talks in parliament for over a year.
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.
No pre-clearance e-invoices e-SLOG
The draft legislation would impose the obligation on all taxpayers for B2B transactions, including cross-border transactions. This would include a full registration on the PRS business register.
Draft sales invoices can be generated by the vendor in XML. This would be submitted to the tax authorities in 8 days. This will probably be on the UJP portal under the e-SLOG (Elektronsko poslovanje slovenskega gospodarstva)standard developed for state document exchange to the National registry of recipients of eInvoices. This in turn is now linked to the Peppol network.
Submitting e-Invoices will be submitted to UJP via:
- manual creation online in the UJP login
- XML format
- Direct upload
- Peppol access point
- Third-party e-invoicing agent
