Key takeaways
The landscape of e-invoicing in Slovenia is set for significant changes with the latest draft law proposal published by the Financial Administration of the Republic of Slovenia (FURS) on 11 February 2025. This new proposal revises and updates the previous 2024 plan, bringing notable changes that businesses need to prepare for.
Key updates
The draft law introduces several important amendments that will impact businesses across Slovenia. Originally planned for June 2026, the mandatory adoption of B2B e-invoicing has been postponed to January 2027, allowing businesses more time to adjust their invoicing systems and ensure compliance. Additionally, the proposal removes the requirement for near real-time e-invoice reporting to FURS, thereby reducing administrative burdens while maintaining the core e-invoicing framework.
A significant inclusion in the new draft is the Peppol network as a valid option for e-invoice exchange, alongside the existing options of using certified service providers (SPs) or direct exchange through billing systems. Direct e-invoice exchange will be subject to stricter compliance requirements, including a prior agreement between parties and adherence to recognized e-invoice standards. Notably, email-based exchange of e-invoices remains prohibited.
To enhance security and compliance, service providers facilitating e-invoicing must now obtain ISO/IEC 27001 certification or undergo external security audits. The proposal also introduces an optional B2C e-invoicing system, allowing businesses and consumers to agree on electronic invoicing, though consumers retain the right to request paper invoices. If agreed upon, invoices can be exchanged via service providers or email.
What’s next?
The draft law will now proceed to the National Assembly of the Republic of Slovenia for further discussion and approval under the standard legislative process. If passed, businesses will need to align their invoicing systems accordingly before the 2027 deadline.
Frequently asked questions
When will B2B e-invoicing become mandatory in Slovenia?
From January 2027, following the revised FURS draft law.
Why was the date postponed?
To give businesses additional time to prepare and implement compliant invoicing systems.
Is real-time reporting still required?
No. The new draft removes the near real-time submission requirement, easing administrative pressure.
What networks can be used for e-invoicing?
The Peppol network and certified service providers approved by FURS.
Are direct invoice exchanges allowed?
Yes, but they require prior agreement between parties and adherence to recognized e-invoice standards.
What security standards apply to service providers?
Providers must hold ISO/IEC 27001 certification or pass an equivalent security audit.
What should businesses do next?
Begin aligning invoicing systems and contracts to comply with the January 2027 deadline.
