Mandatory Electronic Invoicing and Electronic VAT Reporting

• Mandatory B2B Electronic Invoicing: Slovenia has proposed a draft law requiring mandatory B2B electronic invoicing for all taxpayers starting January 1, 2027, applicable to both domestic and cross-border transactions. Various formats, including the national e-SLOG standard and compliant international formats, will be allowed for e-invoice exchanges.
• Existing B2G Electronic Invoicing: Since 2015, electronic invoicing has been mandatory for transactions with public administration, utilizing formats such as e-SLOG 2.0 and UBL 2.1, which must be processed through the Public Payments Administration.
• Mandatory Electronic VAT Reporting: Amendments to the VAT Act will require businesses in Slovenia to submit VAT records electronically starting in July 2025, aimed at enhancing tax collection, simplifying procedures, and increasing transparency. Technical specifications for this reporting are yet to be published.

Source Edicom

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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