|B2G e-invoicing is mandatory||No|
Slovenia Electronic Invoicing and Digital Reporting Requirements
|Indirect tax control regime||Post audit|
|E-Invoicing/CTC Model||B2G E-invoicing|
|Governing entity||Administration of the Republic of Slovenia for Public Payments (UJP)|
|Taxpayers||All resident taxpayers in Slovenia, including foreign companies with a permanent establishment in Slovenia, who supply goods or services to public authorities.|
|Domestic Transactions||B2B - no, B2C - no, B2G - yes|
|Documents||Invoices, Credit notes, Debit notes|
|Supplier-side requirements (AR)|
|Format(s) while sending to the platform||e-Slog 2.0, UBL 2.1, CEFACT 100.D16B, PEPPOL BIS 3.0|
|Format for exchange with buyer/recipient||As above, PDF format is optional|
|Buyer-side requirements (AP)|
|Receiving document in electronic format||Mandatory for public entities|
|Acknowledgement of receipt||Optional|
|Response to the document received (Accept or reject)||Possible|
|Archiving Abroad||Allowed with conditions|
|Archiving Period||Documents should be kept for 10 years and 20 years for immovable property after the end of the year to which they relate|
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”)
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.
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