Slovenia Delays E-Invoicing Mandate, Introduces Key Changes

On February 11, 2025, Slovenia announced a revised draft law on electronic invoicing that brings significant updates to the previous version, including a delay in the e-invoicing mandate and removal of the reporting requirement to the Slovenian Tax Authority (FURS). The draft law is now under review by the National Assembly for further approval.

Changes to Technical Infrastructure

The amended draft law introduces key revisions to Slovenia's e-invoicing infrastructure, including:

• No Reporting Obligation to FURS: The previous draft required businesses to report invoices to FURS within 8 days of issuance. This requirement has been removed in the new version.
• Use of Accredited Service Providers: Businesses must now exchange invoices through accredited service providers, which can include Peppol-accredited providers, ensuring compliance with exchange standards.

Additionally, invoices may be exchanged directly between buyer and seller, but only with mutual consent, provided they meet EN-16931 standards. The use of email for exchanging invoices is prohibited.

The deadline for businesses to comply with the e-invoicing mandate has been postponed from June 1, 2026, to January 1, 2027, providing businesses with additional time to adjust to the new system.

Interoperability & Service Providers

Under the new law, Slovenia will adopt an interoperability model for e-invoice exchanges. Invoices will primarily be exchanged through Peppol or other accredited service providers, without the need to report to the tax authority.

To ensure the security and integrity of invoice exchanges, service providers will need to:

• Obtain ISO/IEC 27001 certification to comply with integrity and confidentiality standards.
• Undergo external security audits to ensure compliance with data handling and security standards.

Penalties for Non-Compliance

Businesses that fail to meet the requirements of the new e-invoicing law may face penalties ranging from 100 to 3,000 EUR. Fines will apply for:

• Issuing invoices without consumer consent.
• Refusing to accept EN-compliant formats.
• Failing to manage and retain transmitted data as required by the law.

These measures ensure that Slovenia’s e-invoicing system operates smoothly while maintaining high standards of compliance and security.

There’s more you should know about e-invoicing in Slovenia – learn more about the new and upcoming regulations.