Slovenia has released a draft proposal for the Act on the Exchange of Electronic Invoices and Other Electronic Documents, aiming to implement mandatory Continuous Transaction Controls (CTC) e-invoicing in the B2B sector. Initially, the proposal doesn’t cover B2C transactions, where consumers could choose between e-invoices and paper invoices.
In either case, e-invoices will be reported to the Slovenian tax authority (FURS) in the e-SLOG standard within 8 days of issue and receipt. The e-SLOG format is a single standardized format prepared by the Chamber of Commerce of Slovenia.
Cross-border B2B transactions are also in the scope of the CTC regime. Slovenian entities issuing an invoice to or receiving an invoice from an entity outside Slovenia must report the invoice data to FURS in the e-SLOG standard within 8 days of issuance or receipt.
E-invoices can be exchanged in (a) e-SLOG standard, (b) syntaxes compliant with the European standard for e-invoices listed in the European Commission’s decision as per Directive 2014/55/EU, and (c) other internationally recognized standards if agreed upon between the issuer and recipient, unless specified otherwise by law.
The draft proposal is available here.
The obligation to report e-invoices to the tax authorities is planned to enter into force from 1 June 2026.
