E-invoicing in Slovenia

Slovenia operates mandatory e-invoicing for public sector transactions.

Suppliers issuing invoices to Slovenian public authorities must comply with national e-invoicing requirements, which are aligned with the European Union (EU) e-invoicing Directive (2014/55/EU).

• E-invoices submitted to public sector entities must comply with the European standard (EN 16931).
• E-invoices are typically exchanged through the Peppol network or Public Payments Administration (PPA).
• Public sector entities are required to receive and process structured e-invoices.

Paper invoices are generally not accepted for public procurement transactions covered by the directive.

E-invoicing is already widely used in practice, particularly among larger businesses and companies trading with the public sector, though it is not yet mandatory. However, legislation has been adopted to introduce mandatory B2B e-invoicing, with implementation expected from 1 January 2027.
 

• B2B invoices must currently comply with Slovenian VAT invoicing rules and the EU VAT Directive.
• Invoices may be issued in paper or electronic format, provided authenticity of origin, integrity of content, and readability are ensured.

There is currently no mandatory real-time transmission of invoice data to the Financial Administration of the Republic of Slovenia (FURS) at the time of issuance.

Invoices issued to private individuals are subject to standard Slovenian VAT invoicing requirements.

• Simplified invoices may be issued for qualifying lower-value transactions.
• There is no real-time reporting obligation for B2C invoices.
• Retail transactions are generally documented using certified fiscal cash registers where required.

Relevant invoice and sales data must be retained in accounting records for tax compliance purposes.

Slovenia does not currently operate a traditional continuous transaction control (CTC) clearance model.

• Invoice data is not submitted automatically to FURS at the time of issuance.
• VAT compliance is monitored through periodic VAT returns, EC Sales Lists, Intrastat declarations, and tax audits.
• Businesses must maintain accounting records and provide them electronically upon request.