Slovenia has approved a countrywide B2B e-Invoicing requirement, with January 2028 set as the start date. The approach abandons earlier e-reporting plans and adopts structured invoice exchange through accredited networks.
1. Go-Live Date
The B2G requirement remains in place, while B2B e-invoicing is planned to become mandatory from January 2028. The period before go-live should be used for pilots, mapping, and contractual alignment with service providers.
2. Scope of Application
The mandate will cover domestic B2B invoices issued and received by businesses established in Slovenia.
Exchanged e-invoices are not required to be reported to the tax authorities under the law.
3. Exchange Model
Slovenia is opting for a decentralized model.
Trading partners may exchange invoices through;
- Direct connections between trading partners.
- The PEPPOL network.
- The free MiniBlagajna applications for micro/small businesses.
4. Technical Standards
Invoices must be issued in structured XML formats, using e-SLOG, the European EN 16931 standard, or any internationally accepted format on which the parties agree. These formats enable automated validation and posting, improve data quality, and support secure transmission. Traditional paper and simple email-PDF workflows will not meet the requirement once the mandate begins. Proper e-archiving is required to preserve authenticity, integrity, and readability for the statutory retention period.
5. Key Takeaway
Structured e-invoicing standardizes how data moves between businesses, cuts manual work, and strengthens VAT control. Using the pre-2028 window for disciplined preparation will make the cutover smoother and deliver operational gains from day one.
