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Business-to-Business (B2B) e-invoicing delay

Slovenia’s Business-to-Government (B2G) e-invoicing circuit has followed a more defined and marked path, when relatively compared to its B2B trajectory, which has taken on a more fragmented and disjointed trail. Consequently, it is unsurprising that a Bill to perpetuate the progress of B2B e-invoicing in Slovenia has stalled.

While initial plans for Slovenia’s B2B e-invoicing mandate had pointed to an centralised e-invoicing distribution model, similar to Italy and Poland, the transition to moving from a domestic to a common European standard suggests that the VAT in the Digital Age (ViDA) proposal is overruling former plans. In addition, a public consultation appears to have influenced Slovenia’s e-invoicing trajectory.

As the draft bill introduces a 12 month notice period once the bill is approved, 2025 seems to be a realistic marker for a proposed B2B e-invoicing start date in Slovenia.

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