Slovenia (2021 eInvoicing Country Sheet)

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 economic operators 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 networks providers. BizBox network provided by ZZI and Bankart Banks Network are the main eInvoicing solution 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 their own dedicated software solutions, which are then integrated with those of the eInvoicing network providers. This enables their users to engage in a broader ecosystem to exchange eInvoices with all network participants, without any additional costs. This enables the interaction between different networks with the highest possible degree of automation. Users are not required to use additional software solutions for sending and receiving eInvoices and other 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 60 eInvoices per year;
• Automatically via eInvoicing solution providers that have successfully obtained certification from the PPA eInvoicing system and have established a direct link with it. This method for sending eInvoices is recommended for medium and large-sized enterprises due to the process automation and the data integration with the companies’ in-house management 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 2 756 contracting authorities on the date of the preparation of this factsheet. Portal UJP eračun, Peppol is 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). 

Slovenia has no CIUS but an Extension named "e-Slog 2.0" communicated through the National registry of recipients of eInvoices. 

The main identified benefits of the implementation of eInvoicing at the sub-central level are cost and operational savings, the reduction of administrative b 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 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 exchange of eInvoices with budget users, and it processes all the B2G and G2G eInvoices. Since 1. 10. 2020 budget users receive and issue eInvoices in the e-SLOG standard version 2.0. The PPA developed the following solutions in order to enable budget users to receive eInvoices in the EU standard:

• Transformation of the eInvoice received in the European standard (UBL 2.1 or CEFACT CII syntax) into the new e-SLOG standard version 2.0;
• Supported eInvoice visualization in e-SLOG version 2.0.

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 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 Exchange Hub also enables issuing, exchange and receipt of other frequently used eDocuments in eOrdering, such as eOrder, eOrder Response and eDespatch Advice, for automated execution of the entire process. The ZZI's Exchange hub is also certified Peppol access point.

Slovenia established a National eBusiness Registry, which contains a list of companies and other organizations which can and want to receive eInvoices and other eDocuments via secure electronic networks. The eRegistry is intended primarily for issuers who can automate the process of sending eInvoices and other eDocuments on the basis of data in the eRegistry. 

Monitoring eInvoicing implementation 

The monitoring is ensured by the PPA eInvoicing system. 

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Slovenia is currently developing a CIUS and some national extensions to align it with existing VAT legislation and business practices.

Additional information

Slovenian National eBusiness Centre (EPOS) offers companies, other organizations and individuals all the important information and assistance for the introduction and effective implementation of eBusiness in one single place.

In 2017 and 2018, PPA and other partners organised awareness raising activities (e.g. conferences, seminars and workshops) around the obligations of the eInvoicing Directive and standard.

The current status is that over 90% of Slovenian public sector authorities are able to receive eInvoices according to the Directive 2014/55/EU and EN 16931.

The onboarding and general communication are mainly done through the PPA eInvoicing system.  

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Last updated:  Jun 29, 2021 10:48