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LegislationeInvoicing 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 solutionsIn 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 eInvoicesIn Slovenia, economic operators send all eInvoices to the PPA through its central eInvoicing system (PPA eInvoicing system). Economic operators can submit eInvoices:
No electronic signature is required for eInvoices and the archiving period amounts to 10 years and it increases to 20 years for immovable property[1]. eInvoicing implementation in sub-central level contracting authoritiesA 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 new version of the national e-SLOG standard (version 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. Since October 2020, budget users receive and issue eInvoices in the e-SLOG standard version 2.0 (previously in the e-SLOG standard version 1.6). The PPA developed the following solutions in order to enable budget users to receive eInvoices in the EU standard:
The PPA upgraded its entry point so that it now includes access points for eDelivery in accordance with the eDelivery AS4 and OpenPEPPOL AS2 profiles, thus enabling budget users to receive eInvoices submitted in the European standard. PPA is connected to PEPPOL since 2018. The Exchange Hub is an additional Slovenian eInvoicing entry point intended for all contracting entities other than budget users. The Exchange hub is operated by network service provider ZZI and provides users the same set of functionality for eInvoicing in accordance with the eInvoicing Directive and the EN as the PPA's single entry and exit point for budget users. The ZZI's Exchange hub is also certified Peppol access point. The ROSE 2 (Readiness of Slovenian eInvoicing 2) project upgrade the Exchange hub graphic user interfaces (GUI). Slovenia established a national registry of recipients of eInvoices (including contracting authorities), providing information such as recipients’ identification numbers, connection details and supported syntaxes and standards, among others. Monitoring eInvoicing implementationThe monitoring is ensured by the PPA eInvoicing system. Use of Core Invoicing Usage Specifications (CIUS) at national levelThe national standard e-SLOG 2.0 includes some national extensions regarding EN. Slovenia is currently developing a CIUS and some national extensions to align it with existing VAT legislation and business practices. Additional informationThe Ministry of Finance has prepared a new draft regulation aimed at introducing a mandatory B2B eInvoicing [2]. The national eInvoicing strategy in the medium term is to make B2B eInvoicing mandatory. Digital reporting requirementsIn Slovenia, eInvoicing is not currently used for Valuad 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 Directiveamending 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[1].
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