ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø

The Ministry of Finance on February 11, 2025, unveiled a revised law project mandating electronic invoicing (e-invoicing), effective January 1, 2027.

This initiative is designed to accelerate the implementation of the e-invoicing system in Slovenia and to align it with the EU's ViDA (Value Added Tax (VAT) in the Digital Age) regulation, which aims to standardize e-invoicing practices across member states by 2030.

The mandate focuses on business-to-business (B2B) transactions within Slovenia, including both cash and non-cash dealings, and extends to government entities. Business-to-consumer (B2C) transactions remain exempt unless consumers opt for e-invoices.

Key compliance deadlines include April 1, 2026, for technical infrastructure upgrades by the Public Payments Administration (UJP). The mandate covers all accounting documents, such as credit and debit notes, in structured electronic formats like e-Slog, EU Norm EN 16931, or other agreed standards.

• Scope: Limited to B2B transactions within Slovenia, covering both cash and non-cash transactions. B2C transactions are exempt from the mandate unless consumers choose e-invoices. Government entities must comply. E-invoicing will apply to all taxable persons who are entered into the Business Register of Slovenia (slo. PRS), which is a computerized database of all business entities established in the territory of the Republic of Slovenia and carrying out business activities, as well as their branches and branches of foreign companies.
• Deadline: Compliance required by January 1, 2027, with technical upgrades due by April 1, 2026.
• Documents covered: Applies to all invoices and equivalent accounting documents, including credit notes, debit notes, and payment requests, in structured electronic formats.
• Exceptions: Excludes transactions involving military equipment, certain health-related invoices, social care billing, and state treasury system documents.
• Data format: B2B e-invoices must adhere to formats like e-Slog, EU Norm EN 16931, or other agreed standards. B2C invoices should be human-readable unless consumers opt for electronic formats.
• Data validation: No tax authority intervention required; invoices must be submitted and received using specified standards.
• Transmission of invoices: The system will be decentralized, with e-invoice service providers (or e-path providers) managing data exchange and ensuring compliance with the standards. Taxpayers will need to contract with an authorized solution provider, which will serve as the point of access and reception of invoices, facilitating the seamless exchange of electronic invoices.
• MiniCash register: For small businesses, the MiniCash register option provides a simplified way to issue e-invoices. This tool is designed to facilitate compliance by offering an easy-to-use interface for generating and sending electronic invoices without needing extensive IT infrastructure. It ensures that even small enterprises can participate in the digital invoicing ecosystem efficiently.

Non-compliance could result in fines ranging from �100 to �3,000, overseen by the Public Payments Administration, Financial Administration, and Market Inspectorate. Sanctions apply for issuing e-invoices to consumers without consent.

This project is still under evaluation. Therefore, changes may happen to its content before the final approval by the congress.

For more information, contact a ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø tax professional:

Katarina Å erak | katarina.serak@kpmg.si

Darja Malogorski Zigante | darja.malogorski@kpmg.si

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

Ìý