- Slovenia has mandated the use of eInvoicing in B2G and G2G since 1 January 2015, with the Public Payments’ Administration of the Republic of Slovenia (PPA) eInvoicing system being the required platform.
- The transposition of the eInvoicing Directive (2014/55/EU) into Slovenian law is contained in Act Amending the Provision of Payment Services to Budget Users Act.
- The majority of eInvoices are exchanged via eInvoicing network service providers such as BizBox network provided by ZZI and Bankart Banks Network.
- Economic operators can submit eInvoices manually via the web-portal PPA eInvoicing, automatically via certified eInvoicing service providers, or through Bankart eInvoicing solutions provided by banks participating in the eInvoicing inter-bank exchange in Slovenia.
- No electronic signature is required for eInvoices, and the archiving period amounts to 10 years, increasing to 20 years for immovable property.
- A centralised eInvoicing model is in operation, used by about 2,750 contracting authorities.
- The European standard is fully implemented at the sub-central level alongside the national standard e-SLOG.
- Benefits of eInvoicing implementation include cost and operational savings, reduced administrative burden, optimization of time to payments, and contribution to process automation.
- The new version of the national e-SLOG standard (version 2.0) is compliant with the EN, and budget users receive and issue eInvoices in the e-SLOG standard version 2.0 since October 2020.
- In Slovenia, eInvoicing is not currently used for Valuad Added Tax (VAT) digital reporting.
- In March 2023, the Ministry of Finance published its proposal of the government’s position to adopt the Proposal for a Council Directive amending Directive 2006/112/EC. According to it, Slovenia supports the ViDA proposal and stipulates the creation of national solutions to simplify business for companies in the internal market and reduce the compliance costs for VAT.
Source ec.europa.eu
