Slovenia has announced significant changes to its draft law on mandatory B2B e-invoicing, with the latest version pushing back the implementation date to January 1, 2027. Initially scheduled to begin on June 1, 2026, the delay will allow businesses additional time to comply with the new requirements.
Along with the postponed timeline, the revised law removes the previously proposed real-time reporting obligation to the Slovenian Tax Authority (FURS) within 8 days of invoice issuance. Instead, the focus is now on an interoperability model, where invoices can be exchanged through accredited service providers or the Peppol network, with no need for reporting to FURS.
The law also specifies ISO/IEC 27001 certification for service providers to ensure data integrity and confidentiality. Penalties for noncompliance, including fines ranging from €100 to €3,000, will be applied for various violations, such as issuing e-invoices without consent or failing to meet the required standards. This amended version of the law is now awaiting further approval by Slovenia’s National Assembly.
