E-invoicing model:
  • B2G: Centralised/Peppol
  • B2B: Post-Audit
Mandatory file format:
  • B2G: EN compatible, eSlog 2.0, Peppol BIS
  • B2B: N/A
B2G requirements:
  • B2G: UJP eRačun/Peppol
Archiving requirements:
  • 10 Year Period
  • 20 Year Period for Immovable Property
  • Not Required


Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.



  • VAT/G(S)ST rate information
Introduction of the reverse charge for non-established companies

Slovenia is extending the circumstances under which the reverse charge must be used. From 22nd January 2022, non-established companies will no longer have to charge VAT on their domestic B2B transactions in Slovenia- assuming that conditions are met for the reverse charge. The customer must be a taxable person with a VAT number in Slovenia.
This will mean some companies will avoid VAT registration in Slovenia altogether- this will be particularly advantageous if they have minimal transactions undertaken in Slovenia. Non-established companies will potentially benefit from less administrative tax burdens as a result of the measure.


  • Mandate information
Progress with B2B e-invoicing

Slovenia is very close to introducing mandatory B2B e-invoicing. A draft law was presented to the Ministry of Finance in June 2021. This draft law is currently awaiting approval in the Slovenian Parliament, and Tungsten is monitoring developments.

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