Slovenia has introduced a draft proposal for the Act on the Exchange of Electronic Invoices and Other Electronic Documents. This proposed legislation aims to enforce mandatory Continuous Transaction Controls (CTC) for e-invoicing within the business-to-business (B2B) sector. However, the proposal currently excludes business-to-consumer (B2C) transactions, allowing consumers to choose between electronic and paper invoices.
Under this proposal, all e-invoices must be reported to the Slovenian tax authority (FURS) using the e-SLOG standard. This reporting must occur within 8 days of both the issuance and receipt of the invoice. The e-SLOG standard is a single, uniform format developed by the Chamber of Commerce of Slovenia.
Additionally, cross-border B2B transactions fall under the CTC regime. Slovenian businesses that issue invoices to or receive invoices from foreign entities are required to report these invoices to FURS in the e-SLOG format within the same 8-day period.
The proposal outlines that e-invoices can be exchanged in several formats:
- The e-SLOG standard.
- Syntaxes that comply with the European standard for e-invoices, as listed in the European Commission’s decision pursuant to Directive 2014/55/EU.
- Other internationally recognized standards, provided there is an agreement between the issuer and the recipient, unless otherwise stipulated by law.
The draft proposal is available for public review and feedback.
The requirement to report e-invoices to the tax authorities is scheduled to become effective on June 1, 2026.
