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Slovenia plans to introduce B2B e-invoicing

13 December 2021
Slovenia

As we reported in an earlier update, Slovenia has been at the forefront of e-invoicing in Europe as one of the earliest adopters of B2G mandatory e-invoicing following the transposition of the Directive 2014/55/EU.   In June 2021, the Ministry of Finance released a new draft law aimed at mandating e-invoices for B2B transactions. Who is in the scope? All persons who have the status of a business entity, budget user, or subscriber status must exchange e-invoices exclusively. Anticipated CTC model The draft law indicates that this will be a centralised pre-clearance with exchange via interoperability. Below is a summary...