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Proposal to Introduce Mandatory B2B e-Invoicing Published

  • Slovenia has proposed a draft for the Act on the Exchange of Electronic Invoices and Other Electronic Documents, aiming to implement mandatory Continuous Transaction Controls (CTC) e-invoicing in the B2B sector.
  • The proposal initially excludes B2C transactions, where consumers can choose between e-invoices and paper invoices.
  • E-invoices must be reported to the Slovenian tax authority (FURS) in the e-SLOG standard within 8 days.
  • This standard is prepared by the Chamber of Commerce of Slovenia. Cross-border B2B transactions are also included in the CTC regime.
  • E-invoices can be exchanged in the e-SLOG standard, European standard for e-invoices, and other internationally recognized standards if agreed upon.
  • The obligation to report e-invoices to the tax authorities is planned to start from 1 June 2026.

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