- Mandatory E-Invoicing Legislation: Slovenia’s President has signed the Act on the Exchange of Electronic Invoices and Other Electronic Documents, making electronic invoicing mandatory for all business-to-business transactions starting January 1, 2028, in line with the EU’s VAT in the Digital Age (ViDA) Directive.
- Technical Standards and Compliance: E-invoices must be exchanged using the national e-SLOG standard or other compliant formats, with a requirement for registered e-route providers or the PEPPOL network for document transmission. Direct email exchanges are prohibited, ensuring strict technical interoperability.
- Implementation Timeline and Penalties: The Act will come into force on November 30, 2025, with regulations to be issued by November 30, 2026, and a list of registered e-route providers by October 1, 2027. Non-compliance may result in fines ranging from €100 to €3,000, depending on the entity involved.
Source Pagero
Briefing document & Podcast: E-Invoicing and E-Reporting in Slovenia
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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