eInvoicing Documentation
eInvoicing in Slovenia
Legislation
eInvoicing has been mandatory in Slovenia since 1 January 2015. Provision of Payment Services to Budget Users Act mandates the use of eInvoices in billing for public procurement. The use of eInvoices is fully applied in the public sector (B2G and G2G). The law further mandates the use of the Public Payments’ Administration of the Republic of Slovenia (PPA) eInvoicing system and details its tasks.
The transposition of the eInvoicing Directive (2014/55/EU) into Slovenian law is contained in Act Amending the Provision of Payment Services to Budget Users Act.
eInvoicing platform and eInvoicing management solutions
In Slovenia, it is mandatory that eInvoices in B2G and G2G are sent through the PPA eInvoicing system. eInvoices can be transmitted by service providers through different channels (such as web-services, a dedicated web-portal, etc.) and by using different market solutions.
The vast majority of eInvoices in Slovenia are exchanged via eInvoicing network service providers. BizBox network provided by ZZI and Bankart Banks Network are the main eInvoicing service providers used by public entities and economic operators in Slovenia. Major Slovenian providers of enterprise software solutions (Enterprise Resources Planning solutions, accounting solutions and others) have integrated interoperability services of those eInvoicing service providers into their software solutions. This enables end users (especially SMEs) to engage in a broader ecosystem to exchange eInvoices with all network participants, without any additional costs. This enables the interaction between different service providers' networks with the highest possible degree of automation. Therefore, users are not required to use additional software solutions for sending and receiving eInvoices and other electronic business documents.
Approach for receiving and processing eInvoices
In Slovenia, economic operators send all eInvoices to the PPA through its central eInvoicing system (PPA eInvoicing system). Economic operators can submit eInvoices:
- Manually via the web-portal PPA eInvoicing (UJP eRačun). This service is provided to small businesses that can directly submit up to 100 eInvoices per year;
- Automatically via eInvoicing service providers that have successfully obtained certification from the PPA eInvoicing system and have established a direct connection with the PPA. This method for sending eInvoices is recommended for SME's and large-sized enterprises due to the process automation and the data integration with the companies’ in-house systems;
- Automatically through Bankart eInvoicing solutions provided by banks participating in the eInvoicing inter-bank exchange in Slovenia. It is used in the eInvoicing inter-bank exchange with the PPA. The Bankart allows the participating banks and the PPA to submit and receive electronic invoices to and from their clients using their own solutions (e.g. electronic banking services).
eInvoicing implementation in sub-central level contracting authorities
A centralised eInvoicing model is in operation, and used by about 2 750 contracting authorities. Portal UJP eračun and Peppol are used to deal with eInvoices received from non-domestic suppliers. Since the 1 January 2015, public authorities must receive and process eInvoices.
At the sub-central level, the European standard is fully implemented, in parallel of the usage of e-SLOG (national standard).
The main identified benefits of the implementation of eInvoicing at the sub-central level are cost and operational savings, the reduction of administrative burden and optimization of time to payments and the contribution to process automation. Most of the eInvoices processing is done automatically and all budget users can use ePayment services.
Status on the implementation of the European Standard on eInvoicing (EN)
The national e-SLOG standard 2.0 is compliant with the EN. e-SLOG 2.0 is based on UN/EDIFACT INVOIC syntax as this syntax is wide-spread in Slovenia among economic operators. The Public Payment Administration of the Republic of Slovenia (PPA) is the single entry and exit point for the B2G and G2G exchange of eInvoices. The PPA enables the transformation of the eInvoice received in the European standard (UBL 2.1 or CEFACT CII syntax) into the e-SLOG 2.0 format in order to enable budget users to receive eInvoices in the EU standard.
The PPA has upgraded its entry point so that it now includes access points for eDelivery in accordance with the eDelivery AS4 and OpenPEPPOL profiles, thus enabling budget users to receive eInvoices submitted in the European standard.
Two OpenPeppol certified access points are active in Slovenia and have been connected to the PEPPOL system since 2018. The PPA access point is dedicated to eInvoice exchanges with the public sector, while the Peppol access point for the economy is provided by ZZI within the bizBox platform.
Between 2017 and 2020, Slovenia successfully implemented two e-invoicing projects ROSE (Readiness of Slovenian eInvoicing) and ROSE 2, co-financed under the CEF.
Monitoring mechanism
The monitoring is ensured by the PPA eInvoicing system.
Use of Core Invoicing Usage Specifications (CIUS) at national level
The national standard e-SLOG 2.0 includes some national extensions regarding EN that represent the national CIUS.
Digital reporting requirements
In Slovenia, eInvoicing is not currently used for Valued Added Tax (VAT) digital reporting.
In March 2023, the Ministry of Finance published its proposal of the government’s position to adopt the Proposal for a Council Directive amending Directive 2006/112/EC. According to it, Slovenia supports the ViDA proposal and stipulates the creation of national solutions to simplify business for companies in the internal market and reduce the compliance costs for VAT.
Additional information
The Ministry of Finance has prepared a new draft regulation aimed at introducing a mandatory B2B eInvoicing [1]. The national eInvoicing strategy in the medium term is to make B2B eInvoicing mandatory.
[1] (E-invoicing and digital reporting global updates, 2022)
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