Article

E-Invoicing in Slovenia

14 April 2023

Enhancing Business Sustainability and Profitability

E-invoicing in Slovenia started 20+ years ago following the creation of a national standard by the country’s Chamber of Commerce.

It wasn’t until 2015, however, that Slovenia mandated e-invoicing for business-to-government (B2G) and government-to-government (G2G)transactions.

Today, Slovenia is one of the countries with the highest adoption of electronic invoicing in the European Union.

In this post, Unimaze analyzes Slovenia's electronic invoicing landscape from compliance to standards and how to get started.

Overview of e-invoicing in Slovenia

E-Invoicing/CTC Model

  • B2G: Centralized/Peppol
  • B2B: Post-Audit

Mandatory Infrastructure

  • B2G: UJP eRačun/Peppol
  • B2B: Not Applicable

Mandatory e-Invoice Format

  • B2G: EN compatible, eSlog 2.0, Peppol BIS
  • B2B: Not Applicable

Issuing Mandate

  • B2G: Suppliers to all contracting authorities
  • B2B: no explicit requirements

Receiving Mandate

  • B2G: All contracting authorities
  • B2B: Buyer’s consent is required.

Digital Signature

Not Required

Archiving Abroad

Allowed under specific conditions

Archiving Period

  • 10 years
  • 20 years for immovable property
E-invoicing in Slovenia

The Timeline

2001

The Slovenian government introduced electronic invoicing in the country in 2001. There’s no legal obligation to receive and process e-invoices for public and private entities.

2015

The Provision of Payment Services to Budget Users Act introduces mandatory e-invoicing in billing for public procurement.

The new law states that e-invoices be used in the public sector for government-to-government (G2G) and business-to-government (B2G) transactions.

The regulation further directs the use of the Public Payments Administration of the Republic of Slovenia (PPA) electronic system and outlines the procedures to be followed.

E-invoicing Implementation in Slovenia

Slovenia uses an EN-compliant national electronic invoicing standard, e-SLOG 2.0, based on the UN/EDIFACT INVOIC syntax.

The Public Payment Administration (PPA) is the sole e-invoice entry and exit point for occasional and budget users. The platform and process G2G and B2G e-invoices.

In 2020, the PPA upgraded its entry point to include access points for eDelivery as per the eDelivery AS4 and OpenPeppol AS2 profile, allowing budget and occasional users to receive electronic e-invoices in European Standard.

How to Send e-Invoices in Slovenia

Here’s how you can send and receive electronic e-invoices in Slovenia if you’re not an occasional or budget user.

  • Manually through PPA’s e-Invoicing Portal UJP eRačun: The Slovenian government provides this service to small businesses, allowing them to process up to 60 electronic e-invoices per year.
  • Through Bankart: These are solutions offered by banks participating in Slovenia’s bank e-invoicing inter-bank exchange. The platform allows participating banks and the PPA to process e-invoices from their clients using their own solutions, such as electronic banking services.
  • Through an e-invoicing Service Provider: Medium and large-sized enterprises are advised to use a service provider endorsed by the PPA to send and receive their e-invoices.

Benefits of Choosing a Reputable e-Invoicing Service Provider in Slovenia

Here’s why you’d want to work with a reputable, experienced electronic service provider in Slovenia.

Expertise

A reputable provider has extensive experience and knowledge in the e-invoicing industry. In addition, they follow the best e-invoicing practices ensuring your business benefits from their expertise.

Advanced Features

A good e-invoicing service provider should offer advanced features like automated invoice matching and smart analytics to help your business gain valuable insights and optimize its financial processes.

Streamlined Onboarding

Working with a reputable provider makes transitioning from your existing invoicing system to their platform easy, providing support and guidance during onboarding.

Trustworthiness

Partnering with a reputable provider increases confidence among your clients and suppliers, as they can trust the integrity and security of the invoicing platform.

Continuous Improvement

A reputable and experienced e-invoicing service provider is committed to developing and improving their services, ensuring their platform remains up-to-date with the latest technologies and industry standards.

Factors to Consider When Choosing an e-Invoicing Service Provider

When choosing an e-invoice service provider in Slovenia, it is crucial to consider the following factors:

Industry Experience

Evaluate the service provider's track record and experience within your specific industry. An e-invoicing solution familiar with your sector's nuances can offer valuable insights and tailored solutions.

Implementation Support

A good electronic invoice service provider in Slovenia should offer comprehensive implementation support, assisting your business with platform setup, migration, and employee training.

Collaboration Features

Choose an e-invoicing solution with tools that facilitate communication between your team members and external parties, such as suppliers and customers, to enhance efficiency.

Automation Capabilities

Go for a provider that can automate repetitive tasks, such as invoice generation and follow-ups, freeing up valuable time for your team.

International Capacity

If your business deals with international clients or suppliers, choose a provider that supports multi-currency invoicing, international tax rates, and multiple languages to accommodate diverse needs. You want to work with a Peppol-certified access point provider.

Continuous Innovation

You're better off with an e-invoice service committed to staying up-to-date with technological advancements and industry trends, ensuring their platform evolves to meet the changing needs of your business.

Unimaze is Your #1 e-Invoicing Service Provider in Slovenia

Unimaze is a top e-invoicing service provider in Slovenia. Here's what makes us stand out.

Comprehensive e-Invoicing Solutions

Unimaze offers all-in-one e-invoicing solutions addressing every aspect of the invoicing process, from creation to payment processing and reporting, providing Slovenian businesses with a holistic solution.

A User-friendly Design

Unimaze cloud-based electronic invoicing solutions boast a modern, intuitive interface that makes it easy for users of all technical expertise to create, send, and manage e-invoices, reducing training time and enhancing user adoption.

Strong Network Connections

Unimaze enjoys strong relationships with key stakeholders in the Slovenian market, including government agencies, financial institutions, and industry associations, ensuring a smooth exchange of e-invoices and streamlined compliance.

Cutting-edge Technology

Unimaze leverages the latest technologies, including artificial intelligence, machine learning, and blockchain, to optimize its e-invoicing platform, improve security, and offer advanced features to its users.

Dedicated Customer Success Team

Unimaze has a team of dedicated customer success professionals focused on ensuring that Slovenian businesses achieve their e-invoicing objectives, providing ongoing support and guidance throughout their journey.

How Can I get Started? Book a Meeting for a free consultation session with one of our Slovenia e-invoicing experts.  During the meeting, the expert will ask you questions regarding your business to recommend the best e-invoicing solution.

E-Invoicing in Slovenia

Frequently Asked Questions

What are the Invoicing Rules in Slovenia?

Invoicing rules in Slovenia include the following:

  • VAT Identification: Invoices must display the Value Added Tax (VAT) identification numbers of both the supplier and the customer if they are registered for VAT purposes.
  • Mandatory Invoice Details: Invoices must contain essential information, such as the date of issuance, a unique sequential invoice number, suppliers and customer's names, as well as addresses.

It must also describe the goods or services provided, the quantity and unit price, any applicable discounts, the VAT rate applied, the VAT amount, and the total payable amount.

  • Time of Supply: Invoices should be issued by the 15th day of the month following the month in which the goods or services were supplied or the VAT became chargeable.
  • Record-keeping: Slovenian businesses must keep copies of their invoices for at least 10 years. The storage period for invoices related to real estate is 20 years. Records can be kept in electronic format, provided their authenticity, integrity, and legibility are ensured.
  • VAT exemption: Certain goods and services in Slovenia may be exempt from VAT or subject to a reduced VAT rate. It is crucial to be aware of these exemptions and apply them correctly on invoices when relevant.
  • Electronic Invoicing: E-invoices must meet specific requirements, such as ensuring the authenticity of origin, the integrity of the content, and the legibility of the invoice.

Electronic signatures and Electronic Data Interchange (EDI) are commonly used to meet these requirements.

What is the VAT law in Slovenia?

The VAT law in Slovenia is governed by the Value Added Tax Act (Zakon o davku na dodano vrednost, ZDDV-1) and its subsequent amendments.

This legislation regulates the rules and procedures for collecting, reporting, and paying the country's Value Added Tax (VAT).

Slovenia's VAT law is also aligned with the EU VAT Directive (Council Directive 2006/112/EC) since Slovenia is a member of the European Union.

Some key aspects of the VAT law in Slovenia include:

  • VAT Registration: Businesses with a taxable turnover exceeding €50,000 in the last 12 months must register for VAT in Slovenia.

Non-resident businesses providing taxable supplies in Slovenia might also need to register for VAT or appoint a fiscal representative.

  • Standard VAT Rate: The standard VAT rate in Slovenia is 22%, which applies to most goods and services.
  • Reduced VAT Rate: A reduced VAT rate of 9.5% applies to certain goods and services, such as food products, medicines, books, newspapers, magazines, passenger transport, and cultural, artistic, and sporting events.
  • VAT Exemptions: Some goods and services are exempt from VAT in Slovenia, including medical and dental care, educational services, insurance and financial services, and postal services provided by the national postal operator.
  • VAT Reporting: VAT-registered businesses in Slovenia must submit periodic VAT returns, typically every month. However, businesses with an annual taxable turnover below €210,000 may file quarterly VAT returns.

Intra-community Transactions: VAT-registered businesses in Slovenia must adhere to the rules regarding intra-community transactions within the EU, such as the reverse charge mechanism, Intrastat reporting, and European Sales Listings (ESL).

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