{"id":3152,"date":"2026-02-04T13:06:28","date_gmt":"2026-02-04T12:06:28","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3152"},"modified":"2026-02-02T13:07:17","modified_gmt":"2026-02-02T12:07:17","slug":"e-invoices-and-proper-document-archiving-what-tax-authorities-pay-special-attention-to","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/e-invoices-and-proper-document-archiving-what-tax-authorities-pay-special-attention-to\/","title":{"rendered":"E-invoices and Proper Document Archiving: What Tax Authorities Pay Special Attention To"},"content":{"rendered":"<p data-start=\"574\" data-end=\"838\">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 \u2014 which is often not the case.<\/p>\n<p data-start=\"840\" data-end=\"983\">During tax audits, document retention is one of the first areas reviewed by the Slovenian tax authority, <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span>.<\/p>\n<h3 data-start=\"985\" data-end=\"1036\">What qualifies as properly archived e-invoices?<\/h3>\n<p data-start=\"1037\" data-end=\"1060\">Businesses must ensure:<\/p>\n<ul data-start=\"1061\" data-end=\"1229\">\n<li data-start=\"1061\" data-end=\"1086\">\n<p data-start=\"1063\" data-end=\"1086\">authenticity of origin,<\/p>\n<\/li>\n<li data-start=\"1087\" data-end=\"1110\">\n<p data-start=\"1089\" data-end=\"1110\">integrity of content,<\/p>\n<\/li>\n<li data-start=\"1111\" data-end=\"1164\">\n<p data-start=\"1113\" data-end=\"1164\">readability throughout the entire retention period,<\/p>\n<\/li>\n<li data-start=\"1165\" data-end=\"1229\">\n<p data-start=\"1167\" data-end=\"1229\">clear traceability between invoices and business transactions.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1231\" data-end=\"1265\">Most common issues in practice<\/h3>\n<p data-start=\"1266\" data-end=\"1297\">Tax authorities often identify:<\/p>\n<ul data-start=\"1298\" data-end=\"1474\">\n<li data-start=\"1298\" data-end=\"1342\">\n<p data-start=\"1300\" data-end=\"1342\">incomplete or missing electronic archives,<\/p>\n<\/li>\n<li data-start=\"1343\" data-end=\"1389\">\n<p data-start=\"1345\" data-end=\"1389\">lack of links between invoices and payments,<\/p>\n<\/li>\n<li data-start=\"1390\" data-end=\"1422\">\n<p data-start=\"1392\" data-end=\"1422\">improperly stored attachments,<\/p>\n<\/li>\n<li data-start=\"1423\" data-end=\"1474\">\n<p data-start=\"1425\" data-end=\"1474\">inability to provide documentation during audits.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1476\" data-end=\"1598\">\u27a1\ufe0f <strong data-start=\"1479\" data-end=\"1493\">Important:<\/strong> Accounting documentation must generally be retained for at least 10 years, regardless of invoice format.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2014 which is often not the case. During tax audits, document retention is one of the first areas reviewed by the Slovenian [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3152","novica","type-novica","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-invoices and Proper Document Archiving: What Tax Authorities Pay Special Attention To | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Electronic invoices must be properly issued and archived. Learn which documentation requirements are most frequently reviewed by tax authorities.\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-invoices and Proper Document Archiving: What Tax Authorities Pay Special Attention To | K2A ra\u010dunovodstvo\" \/>\n<meta property=\"og:description\" content=\"Electronic invoices must be properly issued and archived. 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