New Legislation on Mandatory Exchange of E-Invoices is in Preparation

In Slovenia, a new law on the exchange of electronic invoices and other electronic documents (ZIERDED) is in preparation. The draft law establishes obligations regarding the exchange of e-invoices, the issuance of e-invoices to consumers, and the submission of e-invoices to the tax authority.

It is expected that from 1 July 2026, all business entities will be required to exchange exclusively e-invoices. E-invoices will be exchanged in the eSLOG standard, syntaxes compliant with European standards or other international standards (if previously contractually agreed), and the exchange will take place either through e-path providers or through own systems for direct e-invoice exchange. E-invoices and e-documents with state budget users will continue to be exchanged via the UJP, which is the single entry/exit point for state budget users.

1.     Mandatory Information on the E-Invoice

An e-invoice must contain the following information:

a)    Process and e-invoice identifier;

b)    Period to which the e-invoice relates;

c)     Seller of goods or service provider or contractor;

d)    Buyer or client;

e)    Payment recipient;

f)      Tax representative of the seller of goods or service provider or contractor, if applicable;

g)    Reference to the contract or order or another document that is the basis for issuing the e-invoice;

h)    Supply of goods or performed service;

i)      Payment instructions;

j)      Deduction or surcharge;

k)     Itemized entry of the e-invoice;

l)      Total amount of the e-invoice; and

m)   Breakdown of VAT.

In addition to the above, the e-invoice must include the data required by regulations governing VAT and tax procedures, as well as the tax number or identification number for VAT purposes of the recipient if the recipient is a business entity.

2.     Issuance of E-Invoices to Consumers

Business entities can issue e-invoices to consumers if both parties agree to this in advance. Consumers can also receive e-invoices via email. When a business entity issues an e-invoice to a consumer, it must attach a visualized version of the invoice in PDF, TIFF, or another standard format that allows for easy viewing of the invoice content.

The consumer may revoke their consent at any time and request that the business entity issues the invoice in paper form.

3.     Submission of E-Invoices to the Tax Authority

All e-invoices must be submitted to the tax authority within 8 days from the submission or receipt of the e-invoice. If the e-invoice is exchanged through e-path providers, they will be obligated to submit it. However, if it is exchanged directly, both the issuer and the recipient will be required to submit it to the tax authority. For e-invoices issued to consumers, either the issuer or the e-path provider of the issuer must submit the e-invoice to the tax authority.

If a business entity issues a non-e-invoice to a subject outside Slovenia or receives a non-e-invoice from a subject outside Slovenia, it will need to ensure that the data on the invoice is submitted to the tax authority within 8 days of issuing or receiving such an invoice. In these cases, the business entity must submit at least the following data about the invoice to the tax authority:

a)    The tax number or identification number for VAT purposes, or any other national number used for tax purposes, of the business entity that issues the invoice. If the invoice is issued in the name and for the account of a foreign entity, the tax number or identification number for VAT purposes of the business entity on behalf of which the invoice is issued must also be provided;

b)    The name and registered office of the invoice issuer;

c)     The date of issue of the invoice;

d)    The invoice number;

e)    The value of the invoice, total value of the taxable base by tax type or fee, broken down by VAT rates, and the corresponding tax or fee, the value of supplies under special arrangements, supplies where the VAT payer is the buyer of goods or the recipient of services, exempt supplies, and non-taxable supplies, separated by tax numbers from point 1 of this paragraph;

f)      The amount payable;

g)    The tax number or identification number for VAT purposes of the buyer or client if it is a business entity;

h)    The name and registered office of the invoice recipient in cases where it is a business entity;

i)      The original invoice number in case of an invoice correction.

4.     Storage of Transaction Data

Each issuer and recipient, except for consumers, must ensure the storage of e-invoices in accordance with legal requirements. The e-path provider and the business entity that directly exchanges e-invoices and e-documents must store transaction data related to exchanged e-invoices for two years from the receipt or submission of the e-invoice. The minimal set of transaction data must include the identification number of the e-invoice, the date of submission and receipt, identification data of the issuer and recipient, and delivery data of the e-invoice and e-document. The identification data of the issuer or recipient must include at least the tax number.