Invoicing and Tax regulation in Slovenia

Navigating Slovenian evolving e-invoicing and tax regulations can be challenging. That’s why this guide provides an overview of the latest requirements, helping you stay compliant and avoid potential penalties.

In the guide, we will cover:

Regulations Timeline

Slovenia E-invoicing Requirements (2024 updated)

Tax Regulations

Digital Reporting

Penalties

Achieve Global Invoicing and Tax Compliance with Space Invoices

 

 

Regulations Timeline

A quick review of all current and upcoming regulations, Slovenia mandates regarding e-invoicing and digital reporting. For more details, check out the sections below.

 

Regulations in effect:

Mandatory e-invoicing for all B2G transactions,

Voluntary e-invoicing for B2B and B2C transactions.

 

Upcoming changes to Slovenian e-invoicing:

July 2026: Mandatory B2B e-invoicing for all enterprises in Slovenia.

 

 

Slovenian E-invoicing Requirements (2024 Updated)

In Slovenia, current regulations mandate e-invoicing for all B2G transactions. While B2B and B2C e-invoicing is voluntary for now, B2B companies will be mandated to issue e-invoices, starting in July 2026. However, many Slovenian businesses have already adopted this technology. The benefits of e-invoicing include improved operational efficiency, faster payment processing, better compliance with tax regulations and significant cost savings, making it a better choice than traditional paper invoices.

Though e-invoicing is not yet mandatory, it is highly encouraged. To support this transition, Slovenia has implemented:

The PEPPOL network

European standard format EN 16931

A centralized platform known as e-SLOG 2.0.

 

Governmental Body Responsible for E-invoicing in Slovenia

The Public Payments Administration (UJP) is responsible for e-invoicing regulations in Slovenia.

Click here to visit their official website.

 

E-invoicing Formats

In Slovenia, e-invoices are typically exchanged using the XML format, usually in either EDIFACT or ZUGFeRD. Businesses connect to e-SLOG 2.0; facilitating the exchange of electronic invoices and supports the Slovenian government’s commitment to streamlined digital invoicing.

 

E-invoice Requirements

Invoices must be issued within 15 days from the date the goods are dispatched, or the services are provided. They can be issued in either electronic or paper form, and they must comply with EU standards, while including the necessary components:

Unique identification number;

Date of issuance;

Seller’s and Buyer’s information: full name, address and VAT identification number;

Goods or Services provided: description, quantity, unit price;

VAT information: total amount excluding VAT, applicable VAT rate, total VAT amount;

Total amount including VAT;

Currency used;

Payment terms;

Reference number: for tracking;

Electronic signature: or other means of ensuring authenticity and integrity.

Certain transactions may require additional information:

B2C Transactions:

Simplified Invoices Include:

 

E-invoice Archiving

E-invoices must be archived for a minimum of ten years.

 

 

Tax Regulations

VAT Rates

In Slovenia, the standard VAT rate is 22% and applies to most goods and services.

However, Slovenia also enforces reduced VAT rates:

9.5% rate: Applies to various items, including restaurants, hotels, and certain transport services;

5% rate: Applies to printed and electronic publications.

 

Corporate Tax

Corporate tax rate is 19%, while the capital gains tax varies from 0% to 25%.

 

VAT on Digital Services in Slovenia

Digital services in Slovenia are generally subject to an 22% VAT. However, foreign companies selling digital services to Slovenian consumers have some extra regulations:

EU- based businesses are required to register for VAT in France or opt for the EU's One-Stop Shop (OSS) scheme, if their annual turnover from these services exceeds €10,000.

B2C Transactions: The VAT must be collected at the time of sale, it must be charged on the customer's location.

Digital services that are subject to VAT include e-books, software downloads, music, movies, games, and other electronically supplied services.

 

 

Digital Reporting

Latvia has already implemented some digital reporting requirements, with more on the way:

B2G e-invoicing is required for all companies;

B2B e-invoicing will become mandatory in 2026;

B2C e-invoicing is voluntary;

Encouraged use of online platform, eDavki for the filing of VAT Returns and for making payments.

 

VAT Registration and Thresholds

VAT registration threshold for domestically established businesses is €50,000.

For EU-based businesses engaged in distance selling of goods or services to Slovenian consumers, the threshold is €10,000.

Non-EU businesses selling into Slovenia have no VAT registration threshold; they are required to register for VAT immediately upon beginning sales of goods or services to Slovenian consumers.

 

VAT Returns and Payments

The reporting frequencies are as follows:

Monthly: Reports must be submitted by the 20th day of the month following the reporting period. Mandatory for businesses with a turnover exceeding €50,000 in the previous year.

Quarterly: Reports must be submitted by the 20th day of the month following the reporting period. Suitable for businesses with a turnover of less than €50,000.

 

 

Penalties

For late VAT filings or payments, penalties range from €4,000 to €125,000, depending on the taxpayer's size and the gravity of the offence. A default interest rate of 3% applies to late payments, increasing to 7% if established during a tax audit.

For non-compliance with the e-invoicing and digital reporting requirements range from €500 to €6,000. Examples of punishable activities include:

 

 

Achieve Global Invoicing and Tax Compliance with Space Invoices

One way to comply with (e-)invoicing, tax and reporting regulations in Slovenia is to use a provider like Space Invoices.

You will be able to:

Have one API for current and future global tax and invoicing compliance, including Slovenia

Save time and money with less than a week-long integration

Support and upsell your clients worldwide, including Slovenia

Rest assured all documents are archived and successfully reported to responsible institutions

Become the one-stop shop for current and future clients

Save time and money streamlining the process and eliminate manual errors

Having questions about achieving compliance in Slovenia?

We are ready to help.

 

The information in this guide is strictly informative, as regulations and timelines change frequently. While we make every effort to monitor updates and maintain the accuracy of our content, we recommend consulting with a tax professional or e-invoicing specialist for the most reliable and personalized advice. The latest update was made on November 18th, 2024.

Looking to automate real-time reporting and tax compliance for Slovenia? Let's talk