Slovenia Is Introducing Mandatory B2B E-Invoicing from 2028
Slovenia is moving toward full digitalization of its invoicing system as part of the EU’s VAT in the Digital Age (ViDA) initiative. Under the newly enacted Act on the Exchange of Electronic Invoices and Other Electronic Documents, electronic invoicing will become mandatory for all business-to-business (B2B) transactions starting January 1, 2028. The reform is designed to simplify administrative processes, enhance efficiency, and lower operational costs for businesses.
Legislative Background
The National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents on October 23, 2025, after a legislative process that began in 2024. Early drafts proposed both mandatory e-invoicing and continuous transaction control (CTC) e-reporting, initially planned for mid-2026. However, subsequent amendments pushed the start date to 2027, and the final version delayed implementation to 2028 while removing the CTC e-reporting requirement.
The President has signed the law, and it is now formally enacted.
Scope of Application
The new rules apply to all entities registered in the Business Register of Slovenia, including natural persons engaged in business activities. From 2028 onward, paper invoices will no longer be accepted for domestic B2B transactions.
The regulation does not affect consumer invoicing (B2C). Businesses may continue to issue paper invoices to private customers unless the consumer explicitly agrees to receive electronic ones.
E-Invoicing Formats and Standards
E-invoices must be issued as structured XML documents to ensure compatibility with automated business processes. PDF files or unstructured formats will not qualify as valid e-invoices.
The following formats are recognized:
- e-SLOG, Slovenia’s national standard (already used for business-to-government invoicing)
- European Standard EN 16931
- Any internationally recognized syntax mutually agreed upon by both trading parties
If trading partners use different formats, a registered e-route provider must convert documents between accepted standards.
Methods of Exchange
E-invoices can be exchanged through registered e-route or service providers, the PEPPOL network, direct connections between businesses (if mutually agreed), or a free government application designed for small-volume taxpayers and microbusinesses.
For consumers, e-invoices may be sent through email only if the recipient is an individual.
The system will be decentralized – e-invoices will not need to be reported in real time to the Financial Administration.
The Act also defines standards for exchanging other digital business documents, including e-orders (e-naročilnica), e-delivery notes (e-dobavnica), e-dunning notices (e-opomin), and e-IOP.
There’s more you should know about e-invoicing in Slovenia – learn more about the new and upcoming regulations.
