Slovenia has adopted a relatively muted B2B e-invoicing response, when compared to some of its EU neighbours. To date, the Slovenian Ministry of Finance has not firmly committed to e-invoicing in the country.

However, there are now indications that the Slovenian government is making a firmer intention to commit to B2B e-invoicing.

The Slovenian Ministry of Finance has released a draft law which promotes B2B e-invoicing in the country.

Unsurprisingly, the draft law is heavily influenced by ViDA – promoting compliance with the European Standard on e-invoicing and compliance with the national Slovenian provisions (eSLOG 2.0).

The proposed mandate scope appears to be wide, targeting all B2B transactions, and covering all business entities.

The Slovenian Ministry of Finance has not committed to a firm timeline for implementing e-invoicing. However, parallel to the approach initially adopted by Spain, Slovenia has indicated that technical specifications will be published from 6 months from their publication in the Official Gazette of Slovenia, and that the law provisions will be effective 12 months after their publication. This detail can provide taxpayers with a good indication as to when the mandate can be expected to start, as the law is expected to be approved in 2024, which means provisions could come into effect as soon as 2025. We are still awaiting details around Spain's e-invoicing trajectory - political events in the country have stalled their progress for now. Slovenia is a compliant territory for Kofax. We will follow approval of the draft law and monitor details relating to how the mandate will operate on a practical level, with a view to assessing how we can help our Slovenian market.