Tax News, September 2024

In September edition of tax news we inform you about the proposal of Act on the exchange of electronic invoices and other electronic documents and about the updates in the field of employment of foreigners, brought by the new Act on Measures for the Optimization of Certain Procedures at Administrative Units (ZUOPUE).

PROPOSAL OF ACT ON THE EXCHANGE OF ELECTRONIC INVOICES AND OTHER ELECTRONIC DOCUMENTS

In July 2024, the Ministry of Finance submitted for interdepartmental coordination and to the Government Office for Legislation the Proposal for the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), which would introduce mandatory B2B exchange of electronic invoices and the reporting of e-invoices to tax authorities.

Based on the current legislation mandatory exchange of electronic invoices is in place for B2G relationships. As of 1 June 2026, mandatory exchange of electronic invoices would apply also for B2B relationships and based on mutual agreement also for B2C relationships.

In B2B relationships, business entities would be able to exchange e-invoices either in the Slovenian e-SLOG standard, in syntaxes consistent with the European standard for issuing e-invoices, or in other internationally established standards. The exchange of e-invoices would take place through providers who would be entered on the list of e-invoicing service providers or through their own systems for the direct exchange of e-invoices and e-documents, except through their own systems for the exchange of e-mail.

In addition to the mandatory exchange of e-invoices, the Proposal also stipulates the obligation of business entities to forward e-invoices to the tax authority within 8 days of sending or receiving them. If a business entity issues an e-invoice to an entity outside of Slovenia or receives an invoice from the latter that is not an e-invoice, it will have to provide the information on the invoice to the tax authority within 8 days of issuance or receiving such an invoice.

THE NEW ACT ON MEASURES FOR THE OPTIMIZATION OF CERTAIN PROCEDURES AT ADMINISTRATIVE UNITS (ZUOPUE)

In the September Tax news, we inform you about the updates in the field of employment of foreigners, brought by the new Act on Measures for the Optimization of Certain Procedures at Administrative Units (ZUOPUE), which is in effect from 25 July 2024. Aiming to expedite foreigners' entry into the Slovenian labour market and to alleviate procedures at administrative units, ZUOPUE introduces the following changes:

• The local jurisdiction of competent authorities for issuing work and residence permits to foreigners is abolished. Therefore, foreigners can now submit applications for work or residence permit at any administrative unit in Slovenia, regardless of their place of employment or residence. This measure is designed to expedite the processing of applications and reduce backlogs.

• ZUOPUE also introduces a temporary regulation allowing foreigners to work and reside legally in Slovenia while the administrative procedure continues until a final decision is made. The basis for this is a confirmation of submitted application and Informativni list from the Employment Service of the Republic of Slovenia. This measure applies to all applications submitted to an administrative unit by 30 September 2024, with the possibility of a three-month extension at the discretion of the Government of the Republic of Slovenia.

• Additionally, the local jurisdiction will also be abolished for procedures related to registering individuals' address. Foreigners will be able to register their temporary or permanent address at any administrative unit, regardless of where their current residence is registered or where it will be registered. This measure will come into effect on 25 October 2024.