Worldwide tax guides /Slovenia E-invoicing & Digital Reporting GuideSloveniaE-Invoicing & Reporting

Slovenia E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting
B2G e-invoicing is mandatoryNo

Slovenia Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regimePost audit
E-Invoicing/CTC ModelB2G E-invoicing
Obligation statusLive
Governing entityAdministration of the Republic of Slovenia for Public Payments (UJP)
Infrastructure/platformUJPeRačun
Peppol connectivityYes
Scope
TaxpayersAll resident taxpayers in Slovenia, including foreign companies with a permanent establishment in Slovenia, who supply goods or services to public authorities.
Domestic TransactionsB2B - no, B2C - no, B2G - yes
Cross-border TransactionsN/A
DocumentsInvoices, Credit notes, Debit notes
Supplier-side requirements (AR)
Format(s) while sending to the platforme-Slog 2.0, UBL 2.1, CEFACT 100.D16B, PEPPOL BIS 3.0
Format for exchange with buyer/recipientAs above, PDF format is optional
eSignature/SealNot required
Buyer-side requirements (AP)
Receiving document in electronic formatMandatory for public entities
Validation requiredOptional
Acknowledgement of receiptOptional
Response to the document received (Accept or reject)Possible
Storage
Archiving AbroadAllowed with conditions
Archiving PeriodDocuments should be kept for 10 years and 20 years for immovable property after the end of the year to which they relate

Questions About E-Invoicing in Slovenia?

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Background

Business-to-government (B2G) e-invoicing has been mandatory in Slovenia since 2015.

What Types of Businesses Does This Apply to?

This requirement should apply to all resident taxpayers in Slovenia, including foreign companies with a permanent establishment in Slovenia, who supply goods or services to public authorities.

Governmental Body Responsible for E-invoicing in Slovenia

The Administration of the Republic of Slovenia for Public Payments (Uprava za javna plačila(UJP))
Official website of the tax authority

Penalties for Not Adhering to Slovenia’s E-invoice Mandates

E-invoice senders, receivers, and service providers can be fined between EUR 1,000 and EUR 10,000 depending on the offense.

What does the e-invoicing process in Slovenia look like?

E-invoices can be sent through:

  • The UJPeRačun portal
  • Payment service providers
  • E-invoice service providers (so-called “e-route service providers”)
  • Peppol.

Taxpayers can only use service providers who have signed a contract with the UJP.

Is SAF-T Needed in Slovenia?

SAF-T has not been introduced in Slovenia.

Questions About E-Invoicing in Slovenia?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Slovenia is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Slovenia
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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