Slovenia’s Mandatory B2B E-Invoicing by 2027: Deadline Shifted

The Slovenian Ministry of Finance submitted a new draft law in February 2025, reshaping the country’s approach to mandatory B2B e-Invoicing. Here’s a full breakdown of the key changes and action points for businesses. 

1.  New Implementation Date: January 1, 2027 

2. Original Deadline: July 2026 

3. New Deadline: January 2027 

4. Purpose: Give businesses extra time to adapt to the mandatory B2B e-Invoicing requirements. 

2. Real-Time Reporting Removed 

3. Previously: Real-time or near-real-time reporting 

The previous proposal required invoice data to be reported to FURS (Slovenian Tax Authority) within 8 days of issuing/receiving.  

• Now:  

This obligation has been removed in the latest draft. 

3. Accepted Invoice Formats 

Businesses can issue e-invoices using: 

1. e-SLOG – Slovenia’s national e-invoicing standard. 

2. EN 16931 Syntaxes – Compliant with European e-invoicing standards. 

3. Other Recognized Formats – International standards if mutually agreed by issuer and recipient. 

4. Certified E-Invoicing Service Providers – Strict Requirements 

5. Providers must comply with ISO/IEC 27001 certification for data security. 

6. Only certified service providers can legally facilitate e-invoicing exchanges. 

7. Aim: Ensure secure, reliable, and standardized e-invoice transmission. 

5. Peppol Network Integration 

6. The Peppol network is officially approved for B2B e-invoice exchanges. 

7. Enables cross-border compatibility with other EU and global invoicing systems. 

8. Businesses may also use Peppol-certified access points or direct transmission from their billing systems. 

6. Scope: B2B Mandatory, B2C Optional 

   
   

   Applies to all taxable entities engaging in B2B transactions. 

7. B2C Transactions:  

   • Not subject to the e-invoicing mandate. 

   • Consumers can choose to receive invoices as e-invoices, PDFs, or paper. 

   • Electronic invoices can only be sent to consumers with their consent. 

8.  Preparing for 2027: Action Plan for Businesses 

9. Understand the Requirements 

10. Familiarize with accepted invoice formats and reporting timelines. 

11. System Compatibility

12. Ensure invoicing software supports e-SLOG, EN 16931, or other accepted formats. 

13. Engage Certified Providers : Partner with ISO 27001-certified e-invoicing providers. 

14. Process Adjustment : 

    
    

    Align internal workflows to meet 8-day reporting deadlines and compliance rules. 

 7. Next Step: Legislative Approval 

• The draft law is awaiting review and approval by the National Assembly of Slovenia. 

• Businesses should proactively prepare even before final approval. 

 8. Bottom Line: Be Ready by 2027 

Slovenia is aligning with EU-wide e-invoicing modernization while simplifying compliance for businesses. 

Start your digital invoicing transformation today to stay ahead of the mandate.