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Slovenia B2B e-invoicing e-SLOG on pause

2023 earliest implementation date with bill stalled in Parliament

Slovenia’s plans to mandate electronic invoices on B2B transactions remains stalled. The plans were for a pre-clearance model, similar to Italy’s SdI, by draft legislation issued last summer has not progressed out of Parliament following a public consultation.  The draft law indicates a 12-month notice period once the bill is approved, implying no introduction before 2023.

Slovenia was an early adopter for e-invoicing, imposing B2G e-invoices in 2015 and ahead of the 2019 obligation.

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Pre-clearance e-invoices e-SLOG

The draft legislation would impose the obligation on all taxpayers for B2B transactions.  This would include a full registration on the PRS business register.

Draft sales invoices would be generated by the vendor in XML. This would be submitted to the tax authorities. 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

Following basic live tax validation checks, it would be issued with a unique ID code. The vendor could then issue the invoice directly to their customer who would revalidate with the tax office.

EU VAT in the Digital Age to harmonise EU approach?

The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised transaction-based reporting across the member states. This originated from the 2020 Tax Package measures for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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