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In Slovenia, the legal framework for electronic invoicing is largely determined by EU legislation and specific national regulations. The following legal foundations and provisions apply:
- EU VAT Directive (2006/112/EC)
The EU VAT Directive (2006/112/EC) forms a key foundation for electronic invoicing in Slovenia and all EU member states. In particular, Article 232 of the Directive acknowledges the legal validity of electronic invoices, as long as their authenticity and integrity are ensured through appropriate procedures such as electronic signatures or secure transmission methods.
- Slovenian VAT Act (Zakon o davku na dodano vrednost – ZDDV-1)
The Slovenian VAT Act implements the EU provisions and sets specific requirements for issuing and receiving electronic invoices. The authenticity (i.e., the identity of the issuer) and integrity (i.e., the immutability of the content) of the electronic invoice must be ensured through electronic signatures or other control mechanisms.
- Slovenian Administrative Regulations and Tax Authority Instructions (FURS)
The Slovenian Tax Authority (Finančna uprava Republike Slovenije – FURS) has published specific regulations for electronic invoicing. These include guidelines for the technical and administrative requirements for invoicing, including accepted formats and procedures to ensure the authenticity and integrity of electronic invoices.
- EU Regulation on Electronic Invoices (2014/55/EU)
This regulation mandates that public institutions in EU member states, including Slovenia, must accept and process electronic invoices, especially for transactions between businesses and public institutions (B2G). The goal is to promote standardized and efficient invoicing processing in the public sector.
- Data Protection and Security
For electronic invoicing in Slovenia, the requirements of the EU General Data Protection Regulation (GDPR) and national data protection laws apply. These regulations require that confidential data be appropriately protected during transmission and storage. Companies must ensure that personal and financial data are securely processed and stored to prevent unauthorized access.
- Practical Aspects and Requirements
- Format of Electronic Invoices: In Slovenia, electronic invoices can be issued in formats such as e-SLOG (national standard), EN 16931 (European standard), and other structured formats, provided the authenticity and integrity of the data are ensured.
- Archiving Requirements: Electronic invoices must be kept for at least 10 years, and in the case of real estate transactions, for up to 20 years. They must be archived in a readable and immutable format to ensure they remain accessible at any time.
- Electronic Signature: While an electronic signature is not mandatory, it can be used to guarantee the authenticity and integrity of the invoicing data. Alternatively, other mechanisms such as EDI (Electronic Data Interchange) can be used.
Conclusion
Electronic invoicing in Slovenia is legally recognized and based on a combination of EU directives and national regulations. Companies operating in Slovenia and using electronic invoices must ensure that their invoices comply with the requirements for authenticity, integrity, and data protection. The planned mandatory introduction of electronic invoicing in the B2B sector by 2026 indicates that Slovenia is further advancing digitalization and standardization.
Link: eDavki – Prva stran
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