Mandatory E-Invoicing in Slovenia: The latest b2b e-invoicing proposal

Slovenia’s Mandatory B2B E-Invoicing: What You Need to Know About the Latest Draft Law

Slovenia is taking significant steps towards modernising its tax and business processes with the introduction of mandatory Business-to-Business (B2B) e-invoicing. On 11 February 2025, the Financial Administration of the Republic of Slovenia (FURS) published its proposal which outlines changes to the previously proposed e-invoicing framework.

This draft comes after the initial announcement made in 2024, which set the groundwork for the introduction of mandatory B2B e-invoicing and Continuous Transaction Controls (CTC) reporting by 2026. However, the latest draft proposes several key amendments, including a delayed implementation date and a shift in e-invoicing and e-reporting obligations. Let’s break down what these changes mean for businesses and taxpayers in Slovenia, particularly in terms of tax compliance. 

Key Changes in the 2025 Draft Law regarding the b2b e-invoicing mandate

The latest version of the draft law presents several notable shifts compared to the initial 2024 proposal. These changes affect both the timeline and the technical details surrounding B2B e-invoicing, particularly regarding when it will become mandatory and how businesses will exchange invoices.

Postponement of Mandatory B2B E-Invoicing 

One of the most significant updates in the 2025 draft law is the delay in the mandatory adoption of B2B e-invoicing. While the previous version of the proposal aimed for full implementation by 1 June 2026, the new draft law pushes this date back to 1 January 2027. This gives businesses more time to prepare for the transition to the upcoming mandatory e-invoicing.

Mandatory Implementation Date:

All businesses under the scope of the law will be required to exchange invoices exclusively in electronic form starting in 2027 - mandatory by January 2027.

Slovenia b2b e-invoicing: Transitional Period 

Between now and January 2027, businesses will not face penalties for failing to comply with the e-invoicing requirements. This allows businesses to transition at their own pace.

The key article (Article 7) makes clear that businesses will need to switch from paper-based invoicing to electronic invoicing in all mutual obligations, significantly reducing administrative burdens and operational costs. The law also clarifies that invoices related to tax certification must be exchanged electronically, even if they were previously handled as paper invoices. The aim is to move all B2B transactions into the digital realm, minimising manual tasks such as physical document storage, printing, and postal services.

Removal of E-Reporting in Slovenia 

Another important change is the removal of the previously proposed requirement for real-time electronic reporting to FURS (the financial administration of Slovenia). Under the original proposal, businesses would have been required to report each e-invoice to the tax authority as soon as it was issued, providing the government with near-instantaneous access to invoice data.

No Real-Time Reporting:

The 2025 draft law eliminates the requirement for real-time reporting, though businesses will still need to ensure proper invoicing practices in compliance with VAT and bookkeeping regulations and the current mandatory submission of vat records to the tax administration.

The removal of the e-reporting requirement simplifies compliance for businesses and reduces the administrative burden that real-time reporting would have imposed. However, businesses must still ensure they store and handle invoices in accordance with established rules for audit purposes.

PEPPOL Bis 3.0 Inclusion

The introduction of the PEPPOL network as a recognised method for exchanging B2B e-invoices is another major update in the draft. PEPPOL (Pan-European Public Procurement On-Line) is a secure, international e-invoicing network that allows businesses and government entities across Europe and beyond to exchange electronic invoices seamlessly. 

PEPPOL Network: 

In the 2025 draft law, the Slovenian government makes it clear that businesses will have the option to exchange e-invoices using PEPPOL, alongside other certified service providers (SPs). This addition strengthens the interoperability of Slovenia's e-invoicing system, allowing both domestic and international businesses to connect using a standardised platform.

This is a game-changer for internationally active businesses connected to the Peppol network, as PEPPOL enables the secure exchange of invoices with public institutions and private companies, regardless of the country of origin. Slovenian businesses and government entities will now be able to participate in cross-border e-invoicing with greater ease and security.

How electronic invoices can be sent: Direct Exchange with Compliance Standards

Under the new law and national standard, businesses will still be able to exchange invoices directly between each other (issuer and recipient) without the need for an e-invoice service provider, but there are strict conditions. 

Direct Exchange:

Direct exchange is only allowed if both parties agree to use prescribed e-invoice standards and ensure compliance with the regulations set forth in the draft. These standards include the e-SLOG standard (Slovenia’s domestic e-invoice standard), EN 16931-1 (the European standard for e-invoicing), and other internationally recognised standards, if mutually agreed upon.

Exchange of electronic invoices: Prohibition of email-based e-invoice exchanges:

One critical update is the prohibition of email-based e-invoice exchanges. The draft law specifies that invoices cannot be exchanged via email, as it does not provide the required security or guarantee the authenticity, integrity, and traceability of the invoice data. This move ensures that all e-invoicing activities meet the necessary legal and security standards. 

Stricter Requirements for the e-invoicing provider

 In response to growing concerns about data security, the 2025 draft law imposes stricter requirements for e-invoice service providers (SPs).

ISO/IEC 27001 Certification:

Service providers will be required to obtain ISO/IEC 27001 certification, which ensures that they follow internationally recognised security practices to protect the integrity and confidentiality of e-invoices exchanged through their systems.

External Security Audits: 

Providers will also need to undergo external security audits to ensure they are maintaining high standards of data protection and compliance.

 These measures aim to ensure that both business users and taxpayers have a secure and reliable platform for e-invoice exchanges, minimising the risk of fraud and data breaches. 

B2C E-Invoicing Possibility

 While the draft law primarily focuses on B2B invoicing, it also opens the door for B2C (business-to-consumer) e-invoicing under specific conditions. 

B2C transactions

 If both the consumer and the business agree in advance, they can exchange invoices electronically. However, consumers retain the right to request paper invoices at any time, which ensures that e-invoicing does not impose undue burden on customers who prefer traditional invoicing methods.

 This flexibility is an important consideration, as it provides an option for businesses to modernise their invoicing practices while still accommodating consumer preferences and utilising e-invoicing service providers.

What Does mandatory e-invoicing and e-reporting Mean for Slovenian Businesses?

 The new draft law will require most businesses in Slovenia to adopt e-invoicing for their B2B transactions by 2027. While this is a major change, it brings several key benefits:

1. Cost Reduction: Businesses will see reductions in costs associated with printing, mailing, and storing paper invoices, thanks to e-invoicing service providers. E-invoicing eliminates these physical processes, creating a more efficient workflow.
2. Improved Compliance: By adhering to prescribed e-invoicing standards, businesses will reduce the risk of errors, fraud, and disputes, making compliance with VAT and other regulatory requirements more straightforward.
3. Increased Security: With stricter requirements for service providers and the use of secure networks like PEPPOL, businesses will benefit from enhanced data security and better protection against cyber threats.

However, businesses must also prepare for the technical and operational changes this law brings. Those that already use their own e-invoicing systems may need to upgrade to meet the new requirements, while others will need to establish connections with certified e-invoice service providers. Additionally, the shift to electronic invoicing will require training and awareness across departments to ensure smooth adoption.

B2G e-Invoicing in Slovenia 

Aside from the b2b e-invoicing proposal, B2G e-invoicing has been mandatory in Slovenia since 2015, positioning itself as a leader in this field. E-invoices can be transmitted in the national e-Slog 2.0 format or the UBL 2.1 format (Peppol BIS 3.0). For public sector entities, e-invoices and e-documents must be exchanged through the Public Payments Administration (UJP), which serves as the single entry and exit point.

Next steps towards mandatory E-invoicing compliance in Slovenia

Slovenia’s updated e-invoicing draft law marks an important step in the country’s move towards a more digital, efficient, and secure business environment, supported by the chamber of commerce. With the postponed implementation date, business entities have time to prepare for this transition, but they will need to get ready to embrace new standards, tools, and compliance protocols. For those who are proactive in adopting these changes, the benefits will be clear: reduced costs, enhanced security, and better compliance in an increasingly digital economy. As Slovenia moves closer to full implementation, businesses should stay informed and begin taking steps toward compliance to ensure a smooth transition come 2027, as outlined in the proposal of the government’s position.

Looking to keep your business compliant with Slovenia's electronic invoicing and document requirements, while also navigating the complex web of global tax regulations? Reach out to the eezi team today and secure a partner dedicated to guiding you through every step towards global mandatory e-invoicing compliance.