What the Slovenia e-invoicing mandate introduces
On 23 October 2025 the Slovenian National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), published in the Official Gazette of the Republic of Slovenia No. 85/2025. It requires business entities to exchange only e-invoices for supplies of goods and services between them carried out in Slovenia, overriding the VAT rules that otherwise allow paper or electronic invoices. The obligation applies from 1 January 2028.
Under the act, an e-invoice is not just any electronic file. It is an invoice or equivalent accounting document (including credit notes, debit notes, advance invoices and payment requests) that is issued, sent and received in a structured electronic format allowing automatic processing. A PDF or JPG is therefore not an e-invoice, even when sent by email.
E-invoicing is not new in Slovenia: budget users have used it since 2015. What changes is that the obligation now covers all business-to-business trade. To see where you stand, use the questionnaire on this page.
Who is in scope and what is excluded
The obligation applies to business entities: all entities in the Slovenian Business Register and natural persons carrying out a business activity, including sole traders (s.p.). It covers supplies carried out in Slovenia.
| Transaction | Rule from 1 January 2028 |
|---|---|
| Business to business in Slovenia (B2B) | E-invoices only |
| Budget users (B2G) | E-invoices through UJP, as since 2015 |
| Consumers (B2C) | E-invoice only with prior explicit agreement and a visualisation; consumers can ask for paper at any time |
| Dealings with foreign parties | According to the Ministry of Finance, paper invoices remain permitted |
| Bulk documents for VAT-exempt financial services | The act does not apply (statements, settlements and similar) |
Foreign groups with a Slovenian subsidiary or branch must apply the obligation to that entity. If your company is only VAT-registered in Slovenia without an entity in the Business Register, confirm the scope with a tax adviser or the Financial Administration (FURS) before relying on any assumption. Either way, your Slovenian customers will be receiving e-invoices from all domestic suppliers and are likely to ask you for structured invoices too.
Key dates
| Date | What happens |
|---|---|
| 1 January 2015 | E-invoices mandatory with budget users |
| December 2025 | The act enters into force (30 days after publication) |
| 12 months after entry into force | The Minister of Finance issues implementing regulations, e.g. on the Financial Administration's application and on e-delivery providers |
| 1 April 2027 | Provisions on e-delivery providers start to apply |
| 1 October 2027 | UJP sets up the list of e-delivery providers |
| 1 January 2028 | E-invoices only between business entities |
| 1 July 2030 | EU ViDA package: digital reporting for cross-border B2B transactions |
Check on PISRS and the Ministry of Finance website whether the implementing regulations have been published. Details they govern, such as the exact conditions for using the Financial Administration's application, are still being specified.
Standards: e-SLOG 2.0 and EN 16931
The act allows three options: the national e-SLOG standard, syntaxes compliant with the European standard EN 16931 listed by the European Commission (in practice UBL and CII), or other internationally established standards if agreed in advance with the recipient. The latest e-SLOG version is published by the Chamber of Commerce and Industry of Slovenia (GZS) after approval by the national e-invoicing forum; currently this is e-SLOG 2.0, which complies with EN 16931.
If the issuer and recipient use different standards, the issuer's e-delivery provider must carry out a reliable conversion. The Financial Administration's application accepts only e-SLOG or a European-standard syntax. In every case the e-invoice must contain all mandatory invoice details under VAT rules.
How e-invoices are exchanged: e-delivery providers and Peppol
The Slovenian model is decentralised. Each business entity must have at least one e-delivery provider (ponudnik e-poti) and can use four channels:
- E-delivery provider. Providers are entered in a list kept by the Public Payments Administration (UJP). They must deliver by the next working day, exchange delivery and acceptance or rejection messages and interconnect with other providers.
- Peppol network. E-invoices can be exchanged through certified Peppol access points, which is practical for groups and companies with foreign partners.
- Direct exchange. Between the issuer's and recipient's own systems, only with both parties' consent and with the same security and messaging requirements.
- The Financial Administration's free application. Intended for taxpayers with a smaller number of transactions or simple, recurring ones. Exchange runs through UJP.
Exchanging e-invoices by email between businesses and providers is not permitted. Do not overlook the receiving side: from 1 January 2028 even a company that issues few invoices will receive only e-invoices from its Slovenian suppliers. The biggest benefit comes from importing them automatically into the ERP and matching them with purchase orders, not from retyping data.
Storage, reporting and penalties
The issuer and recipient store e-invoices in line with VAT and bookkeeping and accounting rules. The e-delivery provider normally deletes an e-invoice after successful delivery, so archiving the original files is your responsibility. E-invoices exchanged through the Financial Administration's application are kept there for five years.
The act does not introduce reporting of exchanged e-invoices to the Financial Administration and does not change fiscal verification of cash receipts. For cross-border transactions, however, the EU ViDA package introduces digital reporting based on e-invoices from 1 July 2030, so it pays to choose a solution that supports EN 16931 and Peppol now.
The Financial Administration supervises the exchange obligation. A legal entity that does not exchange e-invoices only, or does so outside the prescribed channels, faces a fine of EUR 1,000 to 3,000, a sole trader EUR 500 to 1,500 and the responsible person EUR 100 to 500.
Preparation plan up to 1 January 2028
- Inventory. List every system that issues or receives invoices: ERP, online shop, service billing and manual exceptions.
- Software check. Ask vendors about e-SLOG 2.0 and EN 16931, integration with an e-delivery provider or Peppol and import of incoming e-invoices.
- Channel choice. Compare e-delivery providers on price, ERP integration, response messages and exit terms. Small businesses should look at the Financial Administration's application.
- Master data. Clean up partners' registration and tax numbers, as they drive e-invoice routing.
- Testing. Test issuing, receiving, rejection and credit notes on real cases with key customers and suppliers.
- Archive and ownership. Set up an archive of original e-invoices and decide who tracks regulatory changes.
Common mistakes
- Starting late. The list of e-delivery providers only opens on 1 October 2027, but selection, integration and testing take months.
- Forgetting the inbound side. Companies focus on issuing and keep retyping incoming e-invoices.
- Forgotten systems. An online shop or separate service billing tool stays outside the new flow.
If you also invoice Croatian customers, see our guide to Croatia fiscalization 2.0, where different rules apply. If you are considering replacing your business software at the same time, the ERP selection checklist will help.
For information only, as of November 2026; check current rules with the Slovenian Ministry of Finance, UJP and the Financial Administration. This text does not replace tax or legal advice. The full text of the act is available on PISRS (in Slovenian), with explanations on GOV.SI.
Humanfrog helps companies connect ERP systems, online shops and invoicing software to e-delivery providers and the Peppol network, and automate the processing of incoming e-invoices. If you would like us to review your setup, talk to us.
