B2B E-Invoicing in Slovenia (Full Guide)

In Slovenia, e-invoicing improves efficiency, reduces costs, and facilitates accurate record-keeping for businesses, contributing to the country's digital economy. Adopting the e-SLOG standard version 2.0 through completing the ROSE 2 project in 2020 ensures compliance with European standards.

Slovenia implemented mandatory e-invoicing for G2G and B2G transactions in 2015 to enhance transparency, streamline administrative processes and lower its VAT gap. The Public Payments Administration (PPA) serves as the central eInvoicing system for exchanging invoices between budget users.

Latest news

There is still no set Slovenian government timeline for B2B electronic invoicing, but on 3 March 2023, the Slovenian Parliament agreed to review Bill No. 54921-12/2023/1. This draft law is aiming to garner Slovenia's backing for proposed amendments to the EU VAT Directive 2006/112/EC in accordance with the VAT in the Digital Age - ViDA proposal on electronic invoicing in the European Union. For now, B2B entities are not required to process or receive electronic invoices to meet these requirements.

Slovenian e-invoice implementation timeline

• 1 January 2015 - It is mandatory to receive and issue e-invoices for G2G and B2G transactions.

• 2018 - PPA is linked to the Peppol network.

• October 2020 - Completion of the Readiness of Slovenian eInvoicing (ROSE) 2 project began the usage of e-SLOG 2.0 and removal of the e-SLOG 1.6 standard.

• 2025 - Predicted B2B e-invoicing implementation.

B2G e-invoices

Slovenia implemented e-invoicing for public entities and governmental suppliers in 2015 through the Provision of Payment Services to Budget Users Act. A digital signature is not mandatory for e-invoicing purposes, but as per regulations in Slovenia, they must be archived for 10 years.

E-invoices are transmitted through the use of the Public Payments Administration of the Republic of Slovenia (PPA) central e-invoicing system in 3 different ways:

1. Manually in PPA through UJP eRačun - UJP eRačun can directly submit up to 60 e-invoices per year which are mainly used by small businesses.

2. Automatically through Bankart - solutions offered by banks participating in the e-invoicing inter-bank exchange.

3. Automatically through e-invoicing service providers - options such as DDD Invoicing have direct transmission to the PPA through a single API suitable for enterprises of all sizes. This can be 25% cheaper than the bank option.

Budget users can connect through the portal through different market solutions such as web services or a web portal such as DDD Invoices to facilitate the exchange of e-invoices.

B2G e-invoicing process

Budget User

Budget users are direct and indirect users of governmental budgets who are listed in the eRegister of Budget Users which is maintained by the Public Payments Administration of the Republic of Slovenia (UJP) in collaboration with the Ministry of Finance.

Direct users

Government entities at the national and municipal levels, which may include legally established municipal administrations, municipal ordinances, or other legal entities, as well as subdivisions within municipalities that are recognized as separate legal persons.

Indirect users

Legal entities that indirectly benefit from the national or municipal budgets include:

• Public institutions, public agencies, or public trust funds that are established and owned by the state or municipality.

• Entities engaged in providing public services, activities for the public good, or other tasks related to public functions.

• Organizations that receive funding from the state or municipal budgets, the Health Insurance Institute of Slovenia, the Pension and Disability Insurance Institute of Slovenia, or other funding sources.

Electronic invoice issuance

• Intra-Community transactions: VAT invoices must be issued after the taxable supply by the 15th day of the month.

• Other transactions: no time limit just must be paid and included in the tax return.

• Elektronsko Poslovanje Slovenskega Gospodarstva (e-SLOG) national standard: the e-SLOG e-invoicing format is compliant in accordance with EN 16931 and Directive 2014/55/EU.

A Slovenian e-invoice must consist of:

• VAT identification number - essential for entities with a taxable turnover of over EUR 50,000 in the last 12 months.

  • The identification number consists of "SI" and 8 digits and takes about 2 to 4 weeks to receive after registration and issuance of the DDV-P3 form.

• Traditional invoice data - such as the date of issuance, unique sequential invoice number, suppliers and customer details such as name and address.

A simplified invoice form can be used for supply values of less than EUR 100.

E-invoice contents

A Slovenian e-invoice must contain 3 documents:

1. E-invoice envelope in XML format,

2. E-SLOG standardized form of an invoice in XML and

3. Optional annexes such as a visualization of an invoice in PDF form.

PPA portal

The Public Payments Administration (PPA) also known as UJPeRačun is primarily used as a portal to exchange B2G and G2G invoices through this single entry and exit point for budget users. It also enables users to receive e-invoices from other countries in the EU standard.

It has also recently improved its scope by expanding its access points for eDelivery AS4 and OpenPEPPOL AS2 in 2020.

Peppol and PPA

Peppol is primarily used to transmit electronic invoices to international suppliers while UJP eRačun or PPA is typically used nationally to send e-invoices to budget users.

Companies connected to a Slovenian Peppol Access Point (AP) can rely on their service provider to handle the necessary mapping of incoming documents, ensuring compatibility with the receiver's ERP system.

Unfortunately, not all service providers offer a compliant connection to the Peppol network or UJP eRačun. Thus, it is important to choose a provider that offers a reliable API connection such as DDD Invoices in order to send e-invoices internationally and to other EU Member States.

Penalties

In Slovenia, fines that range from EUR 1,000 to EUR 100,000 can be issued to senders, receivers and e-invoice service providers.

How DDD Invoices can help your business

DDD Invoices simplifies e-invoicing by providing an e-invoicing solution that integrates into your existing software. This allows companies to automate the invoicing process and eliminate the need for manual data entry.

We stay up to date with local tax regulations so you don’t have to. Comply with B2G e-invoicing requirements with ease through a single API. If we do not currently serve a territory where you require e-reporting, let us know, and we can develop it in 2-3 weeks. This way, we can ensure your VAT compliance at all times, wherever you do business.

FAQs about e-invoicing in Slovenia