Simplify e-Invoice Compliance

Slovenia’s e-invoicing vision has been muted in comparison to some of its European neighbours. However, it has now outlined its vision for e-reporting via a draft law obligation.

The Act on the Exchange of Electronic Invoices and Other Electronic Documents outlines plans for the reporting of Business-to-Business (B2B) e-invoices to the Slovenian government.

As part of the plans under the draft proposal, e-invoices must be reported to the Slovenian Tax Authorities (Financial Administration of the Republic of Slovenia (FURS).

Presently, the plans do not enforce an e-invoicing mandate, and there is no obligation on suppliers to pre-clear invoices with the government.

Key features of the reporting obligation include:

• Effective date: 1 June 2026
• Reporting e-invoice format: Invoices must be reported to the Slovenian tax authorities in the e-SLOG format. The e-SLOG format was developed in Slovenia and is compliant with the e-invoicing standard, 16931. The reporting will likely take place via the UJP portal (Uradni list Republike Slovenije). This offers a portal for manual creation, as well as direct uploads, direct XML submission, Peppol, etc
• Reporting timelines: Invoices must be reported within 8 days of invoice issuance or receipt
• Invoice format exchange: This can comprise of three invoice formats:
  • e-SLOG format
  • Syntaxes that comply with the European e-invoicing standard
  • Other internationally recognized standards, unless excluded by law.
• Scope: B2B invoices and cross-border invoices. The obligations will cover invoices, credit and debit notes, etc.

The regulations signal strong alignment with the VAT in the Digital Age (ViDA) proposal, which is expected to enforce stringent reporting requirements on EU Member States.

The draft proposal can be accessed here.

The draft Bill is awaiting approval by the National Assembly, with public feedback expected.

Slovenia is a compliant territory for Tungsten Automation. We await the final technical specifications with a view to confirming Slovenia’s final e-reporting plans. Based on the draft regulations available, we are analysing the requirements with a view to determine if and how we can assist our Slovenian suppliers and buyers with the obligations.

As of 26 July 2024, the Zakat, Tax and Customs Authority (ZATCA) has determined the criteria for the twelfth wave of taxpayers to implement the "Integration Phase" of E-invoicing.

Taxpayers whose revenues subject to VAT exceeded 5 million Saudi Rials during 2022 or 2023 must connect their systems with the e-invoicing platform Fatoora by 1 February 2025.

The official press release can be found here: ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 14 for “Integration Phase” of E-invoicing.

Tungsten Automation recently summarised the submission of Spain’s Business-to-Business (B2B) plans to the European Commission.

Separately, but related, Spain is also pursuing certified software requirements in the country, where computer billing systems must follow rigorous requirements to be regarded as fit for purpose systems that can generate invoices and submit these to tax authorities.

Following the path of the associated B2B e-invoicing initiative, Spain has now submitted plans for the implementation of the certified billing software requirements to the European Commission.

The draft Order contains technical information concerning the new changes, including:

• QR code generation
• Hash and electronic signature technical specifications
• Content, format and codification of the invoicing records
• Technical information relating to the information to be submitted to the tax authorities.

The European Commission and Member State can provide feedback until 4 October 2024.

The Spanish government must consider these changes with a view to producing a final version of the draft order.

Spain is a compliant territory for Tungsten Automation. We are currently analysing in what capacity we can support both the certified software billing requirements and the B2B e-invoicing mandate.

We await the Spanish government’s definitive commencement date for both measures.