The Financial Administration of the Republic of Slovenia (FURS) recently published a new draft law introducing mandatory B2B e-Invoicing, with key changes that businesses should prepare for.
Key changes in the new draft law
The revised proposal brings several updates to Slovenia’s e-Invoicing requirements:
- Postponement of B2B e-Invoicing The new draft law pushes the mandatory B2B e-Invoicing start date to January 2027. This gives businesses more time to prepare for the transition.
- Removal of e-Reporting requirements Unlike the previous proposal, this draft eliminates the requirement to report e-Invoices to FURS in near real time.
- Inclusion of the Peppol network The revised law now recognizes the Peppol network as an accepted method for exchanging B2B e-Invoices. Companies can still use certified service providers (SPs) or direct exchange via their billing systems.
- Regulation of direct exchange Direct exchange of e-Invoices will only be allowed if both parties have a prior agreement and adhere to prescribed standards. Accepted formats include:
- e-SLOG standard
- EN 16931-1 compliant syntaxes
- Other internationally recognized standards agreed upon between the issuer and recipient.
Exchange of B2B e-Invoices via email will remain prohibited.
- Stricter requirements for service providers Service providers must now meet higher security standards, including ISO/IEC 27001 certification or external security audits.
- B2C e-Invoicing flexibility While B2C e-Invoicing will be possible if both parties agree, consumers will retain the right to request paper invoices.
Next steps for businesses
The draft law will now be reviewed by the National Assembly of the Republic of Slovenia before it can be enacted. Companies should start reviewing their invoicing processes and engage with their service providers to ensure compliance with the new requirements.
Stay informed and prepared
If your business operates in Slovenia, keeping track of these regulatory updates will be essential for a smooth transition. Consider partnering with trusted experts to navigate the evolving e-invoicing landscape.
