On 11 February 2025, the Financial Administration of the Republic of Slovenia (FURS) published a new draft law regarding the introduction of mandatory B2B e-invoicing.
This new draft proposes changes to the previously issued proposal announced by the Slovenian government in 2024, which aimed to introduce both mandatory B2B e-invoicing and CTC e-reporting starting in June 2026.
The key changes in the new draft include:
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Postponement of mandatory B2B e-invoicing: While the new draft law maintains the B2B e-invoicing obligation, it postpones its implementation date to January 2027 for all taxpayers under scope.
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Removal of e-reporting requirements: The draft removes the previously proposed requirement to report e-invoices to the FURS in near real time.
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Inclusion of the Peppol: The new proposal expressly includes the Peppol network as an exchange option for B2B e-invoicing, which was not mentioned in the previous draft version. Other methods of exchange still include the use of certified service providers (SPs) and direct exchange via the taxpayer’s billing systems.
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Regulation of direct exchange: Direct exchange will only be allowed if the parties have a prior agreement in place and ensure compliance with prescribed e-invoice standards. E-invoices can be exchanged in (a) e-SLOG standard, (b) syntaxes compliant with EN 16931-1 (c) other internationally recognized standards if agreed upon between the issuer and recipient. The exchange of B2B e-invoices via email will remain prohibited.
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Stricter requirements for SPs: These include obtaining an ISO/IEC 27001 certification or undergoing external security audits.
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B2C e-invoicing possibility: This will be allowed if the parties agree in advance, but consumers will retain the right to request paper invoices at any time. If e-invoicing is agreed upon, the parties can exchange invoices through SPs or email.
Next Steps:
The draft law proposal will be forwarded to the National Assembly of the Republic of Slovenia for consideration under the regular legislative procedure before it is officially enacted.
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