REPUBLIC OF SLOVENIA
What are the benefits of paying by e-invoice?
By using an e-invoice for the payment of mandatory duties, with one sole payment you can pay all mandatory duties calculated from different tax returns submitted on the same day, due at the same time and payable to different public funds (e.g. social security contributions). Notwithstanding the above, with one e-invoice you can pay the liabilities set out in the social security tax return submitted in the current month, income tax prepayment calculation and the calculation of personal income tax prepayment on income from self-employment and other liabilities specified in the list of tax returns on the basis of which the e-invoice is issued, provided they are due on the same day.
The e-invoice that you will receive via online banking will contain all the information necessary to make the payment, so you will no longer need to enter any information in the payment order. It also reduces the risk of forgetting to pay your tax obligations.
Note
The condition for the correct processing of a payment made based on an e-invoice is that the payment of the liabilities that are paid by e-invoice is made to the account and with the reference to the recipient specified on the individual e-invoice. If a payment is not made in accordance with the specific e-invoice issued for the specified due date, please submit an application to resolve the payment error SI.
Who can pay by e-invoice?
Taxpayers who are online banking users and who have submitted an application to receive an e-invoice for the payment of mandatory duties can pay their liabilities by e-invoice. The mutual rights and obligations of the e-invoice issuer and the e-invoice recipient are regulated by the General terms and conditions for the payment of duties by e-invoice SI.
What can be paid by e-invoice?
Social security contributions can be paid by e-invoice if there is at least 3 days between the due date for submitting the tax return and the due date for payment, liabilities arising from income tax prepayment calculation and the calculation of personal income tax prepayment on income from self-employment, and also liabilities arising from corporate income tax returns. The types of tax return on which the e-invoice is based are published in the List of tax returns based on which the e-invoice is issued SI.
How do I sign up to receive an e-invoice?
The application to receive an e-invoice is made via online banking. The FURS (Financial Administration of the Republic of Slovenia) can be found in the register of e-invoice issuers SI with the following data:
| Name of the issuer | Address | Tax number |
| Ministry of Finance Financial Administration of the Republic of Slovenia | Šmartinska cesta 055, 1000 Ljubljana | 77695771 |
In the application, the tax number of the taxpayer submitting the application should be entered as the ‘Reference code of the e-invoice issuer’.
When is it advisable to apply to receive an e-invoice?
An application to receive an e-invoice may be submitted at any time. However, we recommend that you submit it by the end of the month, and the first e-invoice will be issued for the payment of liabilities that are due in the following month.
When is the e-invoice for the payment of mandatory duties sent to the online bank?
As a rule, the e-invoice is sent to the taxpayer's online bank no less than 3 days before the liabilities are due. To make a payment, you will need to confirm the payment order via online banking. If the liabilities stated in the e-invoice have already been settled before the e-invoice is received, the e-invoice will be rejected by the online bank.
Did you know?
The e-invoice is based on the submitted tax return and includes information on how much tax is due to each public fund. The payment received based on the e-invoice thus settles the duties indicated on the e-invoice for regular payers. If, at the time of payment of the e-invoice, the taxpayer still has old liabilities from the aforementioned duties, the older liabilities are settled first from the e-invoice amount.
If the payment is not sufficient to settle all the liabilities, each type of duty shall be paid in proportion to the amounts set out in the e-invoice.