2025 earliest implementation date with bill stalled in Parliament
Slovenia’s plans to mandate electronic invoices on B2B transactions remains fluid. The plans were for a pre-clearance model, similar to Italy’s SdI, by draft legislation issued in 2020 but have been updated following a public consultation and the Ministry of Finance issuing a new Bill. Since March 2023 includes reference to the European Commission’s VAT in the Digital Age proposal to follow EN 16931 structured e-invoice format.
The draft law indicates a 12-month notice period once the bill is approved, implying no introduction before 2025.
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.
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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.
