As more businesses operate almost entirely with electronic invoices, proper archiving and traceability of documentation has become increasingly important. A common misconception is that storing a PDF invoice in a folder is sufficient — which is often not the case.
During tax audits, document retention is one of the first areas reviewed by the Slovenian tax authority, FURS.
What qualifies as properly archived e-invoices?
Businesses must ensure:
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authenticity of origin,
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integrity of content,
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readability throughout the entire retention period,
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clear traceability between invoices and business transactions.
Most common issues in practice
Tax authorities often identify:
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incomplete or missing electronic archives,
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lack of links between invoices and payments,
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improperly stored attachments,
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inability to provide documentation during audits.
➡️ Important: Accounting documentation must generally be retained for at least 10 years, regardless of invoice format.