Regulatory updates - Slovenia

On October 23, 2025, Slovenia’s National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents. The law introduces mandatory e-invoice exchange between business entities, aiming to simplify operations and reduce costs.

Scope

The obligation applies to all business entities registered in the Business Register of Slovenia and natural persons carrying out a business activity. As of January 1, 2028, paper invoices will no longer be accepted in business-to-business (B2B) transactions in Slovenia.

Consumer rules

The law does not change invoicing rules for consumers. Businesses may continue issuing paper invoices unless consumers agree to receive e-invoices.

Exchange methods

E-invoices must be structured XML documents enabling automation of business processes. PDF files do not qualify as e-invoices. The exchange of e-invoices will be decentralized and carried out through secure channels using one of the following methods:

• E-mail providers (only if the recipient is a consumer),
• Proprietary direct exchange systems,
• The international PEPPOL network,
• Free miniBlagajna applications for smaller businesses.

The law does not require reporting exchanged e-invoices to the Financial Administration. It also sets standards for exchanging other electronic documents such as e-orders (e-naročilnica), e-delivery notes (e-dobavnica), e-dunning notices (e-opomin) and e-IOP.

Next steps

The text of the law was sent to the National Council on October 24, 2025. The final step will be the President’s signature before the law is officially enacted.

On February 11, 2025, the Slovenian government announced an amended version of the draft law on electronic invoicing. The law is now being passed on to the National Assembly for further approval.

Changes to the technical infrastructure

In the new version of the draft law, significant changes are made to the proposed infrastructure, including:

• Removal of reporting obligation to FURS: The previous version of the draft law proposed a reporting requirement that invoices be reported to the tax authority within 8 days of issuance. In the new version, invoices will no longer be reported to the tax authority.
• The requirement to exchange via accredited service providers: Business entities will have to contract service providers accredited in Slovenia. Additionally, this will encompass Peppol-accredited service providers, as Peppol is now explicitly mentioned as one way to comply with the exchange requirements.

Businesses may further exchange the invoices between buyer and seller, but only provided there is consent between the issuer and recipient of the e-invoice that must comply with EN-16931 standards. E-mail may not be used for invoice exchange.

Interoperability as the default model

Therefore, the default will be an interoperability model, where e-invoices are exchanged through Peppol or accredited service providers without reporting to the tax authority.

Specified certification requirements

Several requirements for service providers have also been specified. Providers will need to obtain an ISO/IEC 27001 certification to ensure invoices are exchanged compliant with standards relating to integrity and confidentiality. In addition, providers must undergo external security audits to make sure data is handled according to security standards.

Postponed timeline

Businesses are furthermore given additional time to comply with the mandate as the obligation is postponed from June 1, 2026 to January 1, 2027.

Penalties

Fines ranging from 100 to 3000 EUR will apply to taxpayers who issue e-invoices without consumer consent or deliver e-invoicing, refuse to accept EN-compliant formats, fail to manage and retain transmitted data, and more (as mentioned in the penal provisions section of the draft law).

E-invoice distribution

For B2C transactions, taxpayers can still issue PDF or paper, but B2B e-invoices will require the distribution of any of the following formats:

• e-SLOG National Standard: Developed by the Chamber of Commerce of Slovenia.
• EN 16931 EU Standard: A harmonized European standard.
• Internationally Recognized Formats: Agreed upon by both parties.

Transmission to FURS

Issuers and recipients of e-invoices must forward, directly or through duly registered Service Providers, e-invoices in the e-SLOG format to the Tax Authority within 8 days of issuance or receipt of such e-invoices.

Cross-border transactions are also in the scope of this mandate, where exports and imports are subject to be reported to FURS in e-SLOG format within 8 days of issuance or receipt.

E-documents

This mandate will include e-invoices, but also credit and debit notes, e-orders, and equivalent sales documents.

The obligation to comply with this mandate begins on 1 June 2026. The draft and proposal can be seen here

On 3 March 2023, the Ministry of Finance of the Republic of Slovenia published its proposal of the government’s position to adopt the Proposal for a Council Directive amending Directive 2006/112/EC.

According to the announcement, the Republic of Slovenia supports the ViDA proposal, which:

• Updates VAT reporting obligations,
• Addresses the challenges of the platform economy, and
• Reduces the need for multiple VAT identifications for cross-border transactions in the internal market.

The Slovenian draft proposal stipulates that before the adoption by the EU institutions, the government while enabling tax authorities to control and collect the tax more effectively, will:

• Create solutions that will simplify business for companies in the internal market, and
• Reduce the compliance costs for VAT.

This proposal of the position of the Republic of Slovenia should be considered in the National Assembly until 31 March 2023.

As we reported in an earlier update, Slovenia has been at the forefront of e-invoicing in Europe as one of the earliest adopters of B2G mandatory e-invoicing following the transposition of the Directive 2014/55/EU.

In June 2021, the Ministry of Finance released a new draft law aimed at mandating e-invoices for B2B transactions.

Who is in the scope?

All persons who have the status of a business entity, budget user, or subscriber status must exchange e-invoices exclusively.

Anticipated CTC model

The draft law indicates that this will be a centralised pre-clearance with exchange via interoperability. Below is a summary of the envisioned flow:

1. The taxpayer shall create the invoice in the prescribed XML format and get it approved (cleared) with the central platform of the tax administration;
2. Upon a successful clearance, the central platform will provide the issuer with an authorisation code;
3. After that, the supplier shall exchange the e-invoice with the buyer, according to predefined interoperability standard;
4. The invoice receiver can optionally validate the invoice with the tax administration platform.

Business Register

The draft law stipulates that all entities subject to the regulation must be registered in the central e-business register.

Indicative timelines

• The draft law is currently under consideration by the Slovenian Parliament, and there is no specific timeline for when it will be approved. However, once approved, the draft law will enter into force on the fifteenth day after its publication in the Official Gazette of the Republic of Slovenia;
• Technical specifications will be published within six months from the publication of the law;
• The law provisions will be applicable within 12 months after its publication.