FAQ
Frequently asked questions and answers:
The eBusiness Centre of Slovenia (EPOS) is one of the key players in promoting the digitalisation of the Slovenian economy as it seeks to make eInvoices the leading method of invoicing.
The purpose of the ROSE “Readiness of Slovenian eInvoicing” action was to promote eInvoices in accordance with the newly adopted European Standard (EN 16931) on electronic invoices. The first ROSE project was completed in May 2018 and the ROSE 2 project will be completed in September 2020.
The ROSE and ROSE 2 projects are supported and co-financed by the European Commission through the Connecting Europe Facility (CEF). CEF Telecom is a key EU instrument for supporting cross-border contacts between public administrations, companies and citizens through the use of digital service infrastructure and broadband networks. The supported measure will contribute to the creation of a European ecosystem of mutually compatible and interconnected digital services that distinguish the digital single market and support further development of the eInvoice system in Slovenia and ensure its harmonization with the legislation of European Union with the aim of digitizing public procurement.
An eInvoice is an invoice issued by the issuer of the invoice for the goods or services supplied to its debtor or recipient of the invoice, in electronic form, and it equivalently replaces the invoice in paper form. The original of the invoice issued is that which has been sent out to the partner and stored in an appropriate manner (in such a way as to guarantee its authenticity and immutability).
An eInvoice consists of:
- The structured part of eInvoice – in Slovenia, the established standard is eSLOG
- An electronic signature of the e-invoice (to be added at the request of the recipient or at the request of the issuer)
- The visualization of the eInvoice in PDF format, which is normally an attachment to the structured eInvoice
The common name “eInvoice” refers to documents or accounting documents which contain records of business events based on which the assets or liabilities to their sources, income or expenses change. Accounting documents can be received or issued. The completeness, truthfulness and fairness of a business event are demonstrated by the mandatory elements of the document. The latter are defined in both the Company’s Accounting Rules and the Value Added Tax Act (ZDDV-1).
Therefore, eInvoices are considered documents containing mandatory elements, regardless of the name of the document (invoice, credit note, debit note, advance invoice, claim, etc.).
Most financial and other applications already provide the issuance of a structured eInvoice in eSlog format with an associated PDF visualization.
Most Slovenian solution providers provide for the export or automatic transfer of an eSlog Invoice into eExchange networks. Prior to that, the eInvoice must be signed and equipped with a digital envelope and the necessary attachments (e.g. delivery notes).
eInvoice eExchange is a process of authentic electronic invoice delivery from the issuer to the recipient. The recipient must agree to receive eInvoices and ensure that the eInvoices are accepted through one of the reliable electronic channels. It is recommended that the recipient use one of the Electronic Data Interchange (EDI) options which provide audit trails and a formal and secure delivery.
For eExchange, the eInvoice must be equipped with an appropriate digital envelope.
- A digital envelope is an XML document that identifies the sender, recipient and content of the message. It is used to route eDocuments when exchanging via electronic channels.
- Within Electronic Data Interchange different envelopes are used to guide the exchange.
If the issuer prepares the invoice in a form other than the one sent out to the partner (eSlog or another format eInvoice, paper invoice), for its own purposes and for tax control purposes, the eInvoice may be stored electronically in another format under the following conditions:
- Invoice information in another format must be stored in such a format that authentically represents the content of the invoice sent.
- Authenticity of origin (ensuring the identity of the supplier or the issuer of the invoice), integrity of content (the content of the invoice, according to Articles 82 and 83 of the ZDDV-1, unchanged after the invoice was issued) and legibility of the invoice must be ensured from the moment the invoice is issued until the end of the retention period of the invoice. Authenticity of origin and legibility of the content can be ensured through business control procedures that create a reliable trace between the invoice and the delivery of goods or the provision of service.
Authenticity of origin and integrity of content of the electronic invoice can be ensured by an advanced electronic signature or electronic data interchange (EDI). Invoices must be stored in their original electronic form, but regardless of their original form, they may also be stored on another medium (microfilm, paper, etc.) if these storage methods make it impossible to modify or delete data or to allow the invoices to be reproduced in their original form.
- If the invoices are stored electronically, the information guaranteeing authenticity of origin, integrity of content and ensuring a repeated process of issuing an identical invoice must also be stored electronically.
- If the electronic documents are signed electronically using the data and means of signature, then the complementary data and means for verification of the electronic signature must be stored for as long as the electronic documents are stored.
- If a bundle of multiple electronic invoices is sent to or made available to the same recipient, the data common to each invoice may be saved only once if all the invoice information is available for each invoice.
The eInvoice can be sent through any eExchange network provider, who has the possibility to transfer the eInvoice to the recipient of the eInvoice.
Enterprise information system providers offer a wide range of electronic invoicing solutions. What should you ask your provider?
- Does my system already provide eSLOG eInvoicing and the preparation of PDF visualization?
- Does my system already provide eInvoice signing?
- Does my system already provide the preparation of the digital envelope and for which exchange provider?
- Does my system include the service of eExchange of documents without manual export?
- Can I issue invoices uniformly in both electronic and paper form?
- Do I have the option of checking who receives invoices electronically and who in paper form?
- Is electronic archieving of documents enabled?
You must inform your partners that you would like to receive and send eInvoices.
You can inform them via email if you have the correct contact information or via regular mail. You should give them an explanation and instructions for exchanging eInvoices, tell them why you wish to receive such invoices, give a description and advantages of receiving eInvoices, as well as the advantages they will have as senders. You need to explain to them how to send you an invoice and which exchange channel you use.
Probably not everyone sends eInvoices yet. You can ask them to start sending them within a reasonable time. You can also specify a date after which you will no longer accept paper invoices, along with sanctions.
Na spletnih straneh EPOS uporabljamo piškotke z namenom zagotavljanja spletne storitve in funkcionalnosti, ki jih brez njih ne bi mogli nuditi, zato vas prosimo, da s spodnjim gumbom potrdite uporabo piškotkov na naši spletni strani.