Slovenia is moving from a long-standing public sector e-invoicing model into a wider national framework for structured electronic invoice exchange. The country has required e-invoicing for public sector transactions for years, and the new Act on the Exchange of Electronic Invoices and Other Electronic Documents, known as ZIERDED, now sets the legal direction for mandatory B2B e-invoicing from 1 January 2028.
The Slovenian framework is not only about replacing paper invoices with digital files. It is about moving business transactions into structured electronic formats that can be processed automatically and securely. A PDF invoice sent by email is not treated as an e-invoice under the new framework. The compliant model is based on structured XML invoices, recognized standards such as e-SLOG, European e-invoicing syntaxes, PEPPOL, approved electronic routes, and secure exchange between business systems.
This guide explains e-invoicing in Slovenia, including B2B, B2G and B2C transactions, 2026 updates, deadlines, requirements, implementation considerations, and frequently asked questions.
What is e-Invoicing in Slovenia?
E-invoicing in Slovenia refers to the issuing, sending, receiving, and processing of invoices in a structured electronic format that allows automatic and electronic processing. Under the Slovenian framework, an e-invoice is not a PDF file, scanned invoice, or image of a paper invoice. A compliant e-invoice is a structured electronic document, typically in XML format, that can be exchanged between business systems through secure electronic channels.
Slovenia already has an established B2G e-invoicing environment through the Public Payments Administration (PPA), known locally as Uprava Republike Slovenije za javna plačila or UJP. Budget users have been required to use e-invoices since 2015, and public procurement contracting authorities have also been integrated into the structured e-invoicing framework.
The new ZIERDED law expands this approach to the private sector. From 1 January 2028, business entities registered in the Slovenian Business Register and individuals carrying out business activities will be required to exchange e-invoices for supplies of goods and services performed in Slovenia. Paper invoices will no longer be sufficient for domestic B2B transactions after that date.
In addition to electronic invoices, ZIERDED also establishes the legal framework for exchanging other structured electronic business documents, such as purchase orders, delivery notes, and related commercial documents.
The framework is designed as a decentralized exchange model. E-invoices can be exchanged through e-route providers, direct system-to-system exchange, the international PEPPOL network, or the free MiniBlagajna application for businesses with lower transaction volumes.
What is B2B e-Invoicing in Slovenia?
B2B e-invoicing in Slovenia refers to the structured electronic exchange of invoices between business entities. Under ZIERDED, mandatory B2B e-invoicing will apply from 1 January 2028 for supplies of goods and services performed in Slovenia between business entities registered in the Slovenian Business Register and individuals carrying out business activities.
This is an important change from earlier proposals, which referred to a 2026 implementation and reporting to the Financial Administration of the Republic of Slovenia, known as FURS. The current adopted framework sets 1 January 2028 as the main implementation date and does not introduce general reporting of exchanged e-invoices to FURS.
For B2B transactions, businesses will need to exchange structured e-invoices rather than paper invoices or PDF invoices sent by email. The recognized standards include e-SLOG, syntax compliant with the European e-invoicing standard, and other internationally recognized standards where agreed between the issuer and recipient.
What is B2G e-Invoicing in Slovenia?
B2G e-invoicing in Slovenia refers to electronic invoices issued by suppliers to public sector budget users and contracting authorities. Slovenia has already implemented mandatory B2G e-invoicing. Since 1 January 2015, e-invoicing has been compulsory for transactions with budget users under the public payments framework.
B2G e-invoices are exchanged through UJP, which acts as the single entry and exit point for budget users. Smaller suppliers that do not use ERP-integrated invoicing solutions may also issue public-sector invoices through the free UJPeRačun web portal provided by UJP. This means suppliers invoicing Slovenian public sector entities must follow the applicable public sector e-invoicing route rather than sending ordinary paper or PDF invoices.
Slovenia’s public sector e-invoicing model uses the national e-SLOG standard, which is aligned with the European e-invoicing standard EN 16931. UJP also supports interoperability with European networks and structured invoice exchange across public sector processes.
For suppliers working with public bodies in Slovenia, B2G e-invoicing readiness should include structured invoice generation, e-SLOG compatibility, correct budget-user routing, ERP integration, and the ability to exchange invoices through approved public sector channels.
What is B2C e-Invoicing in Slovenia?
B2C e-invoicing in Slovenia refers to electronic invoices or electronic documents issued by businesses to consumers. The new ZIERDED framework does not introduce a mandatory B2C e-invoicing obligation for consumers.
Businesses may continue issuing paper invoices to consumers. If a business wants to send an e-invoice or e-document to a consumer, this requires prior explicit agreement between the parties. Consumers may also withdraw their consent and request paper invoices.
e-Invoicing in Slovenia 2026 Last Updates
The most important recent update is the adoption of ZIERDED, the Act on the Exchange of Electronic Invoices and Other Electronic Documents. The law creates the legal foundation for mandatory electronic invoice exchange between business entities in Slovenia from 1 January 2028.
This update replaces earlier draft discussions that referred to a 2026 start date and an eight-day reporting requirement. Under the adopted law, Slovenia has confirmed a decentralized e-invoicing exchange model and does not require general reporting of exchanged e-invoices to FURS.
The law also clarifies that a PDF invoice is not an e-invoice. A compliant e-invoice must be a structured electronic document, generally in XML format, that enables automated processing. Sending standard PDFs by email will not be allowed for business-to-business (B2B) transactions, though they remain permissible for business-to-consumer (B2C) sales. For B2B compliance, businesses must exchange structured XML invoices via approved channels such as the Peppol network, registered e-routing providers, or mutually agreed direct electronic systems.
Another critical update is the confirmation of four secure exchange routes: e-route providers, direct system exchange, PEPPOL, and the free MiniBlagajna application for smaller-volume businesses. This gives businesses flexibility while keeping the framework structured and secure.
Slovenia is also preparing for the EU VAT in the Digital Age framework. From 2030, EU rules will make e-invoicing and digital reporting relevant for cross-border intra-EU transactions. Slovenia’s domestic B2B framework should therefore be seen as part of a broader European shift toward structured digital invoicing.
e-Invoicing in Slovenia Deadlines and Compliance Roadmap
Slovenia’s e-invoicing roadmap includes both the existing B2G framework and the new B2B mandate.
| Date | Requirement |
| 1 January 2015 | B2G e-invoicing becomes mandatory for transactions with Slovenian budget users through UJP. |
| 2019 | Slovenia transposes the EU public procurement e-invoicing framework into national law. |
| October 2020 | Budget users begin using e-SLOG 2.0 aligned with EN 16931. |
| 23 October 2025 | The National Assembly adopts ZIERDED. |
| 6 November 2025 | ZIERDED is published in the Official Gazette. |
| 1 January 2028 | Mandatory B2B e-invoicing begins for business entities in Slovenia. |
| 2030 | EU ViDA rules introduce broader cross-border e-invoicing and digital reporting requirements. |
This roadmap gives businesses time to prepare before the 2028 B2B mandate. Companies should use the transition period to review invoice formats, exchange channels, ERP readiness, supplier and customer master data, and integration with e-route providers or PEPPOL access points.
Is e-Invoicing Mandatory in Slovenia?
Yes, e-invoicing is already mandatory in Slovenia for B2G transactions with budget users. This requirement has been applied since 1 January 2015, and public sector invoices are exchanged through UJP.
For B2B transactions, e-invoicing is not yet mandatory for all businesses today, but it will become mandatory from 1 January 2028 under ZIERDED. From that date, business entities registered in Slovenia and individuals carrying out business activities will need to exchange structured e-invoices for supplies of goods and services performed in Slovenia.
B2C e-invoicing is not mandatory under the new framework. Consumers may continue receiving paper invoices unless they explicitly agree to receive invoices electronically.
Slovenia e-Invoicing Requirements
Slovenia e-invoicing requirements are built around structured electronic invoice exchange, recognized standards, secure electronic routes, and automated processing.
A compliant e-invoice must be issued, sent, and received in a structured electronic format. A PDF invoice, scanned invoice, or image of a paper invoice is not considered a structured e-invoice. The invoice must contain the mandatory information required under applicable invoicing rules and must be suitable for automatic electronic processing.
The main recognized formats and standards include:
- the national e-SLOG standard;
- syntaxes compliant with the European e-invoicing standard;
- other internationally recognized standards where agreed between the issuer and recipient;
- PEPPOL-based exchange through certified access points where applicable.
The Slovenian model allows decentralized exchange through several secure routes. Businesses may use e-route providers, their own systems for direct exchange, the PEPPOL network, or the free MiniBlagajna application for smaller-volume use cases.
For B2G transactions, UJP remains the central entry and exit point for budget users. For B2B transactions from 2028, businesses will need to ensure that their chosen route supports compliant structured invoice exchange.
The law does not introduce general reporting of exchanged e-invoices to FURS. It also does not change the existing tax confirmation rules for cash invoices. The change focuses on the form and exchange method of invoices, moving domestic B2B transactions from paper or unstructured formats to structured electronic invoices.
When Will E-invoices in Slovenia Become Mandatory?
E-invoices are already mandatory in Slovenia for B2G transactions with budget users. This requirement has been applied since 1 January 2015.
For B2B transactions, e-invoices will become mandatory from 1 January 2028. From that date, business entities registered in the Slovenian Business Register and individuals carrying out business activities must exchange e-invoices for supplies of goods and services performed in Slovenia.
Paper invoices will no longer be allowed for business-to-business transactions covered by the mandate. However, paper invoices will still be allowed for transactions with consumers and foreign companies, according to the current official guidance.
For cross-border intra-EU transactions, businesses should also monitor the EU VAT in the Digital Age rules, which introduce broader e-invoicing and digital reporting requirements from 2030.
Who is Obliged to Use e-Invoicing in Slovenia?
The obligation depends on the transaction type.
For B2G transactions, suppliers invoicing Slovenian budget users already need to issue e-invoices through the applicable public sector process.
From 1 January 2028, the B2B obligation will apply to business entities registered in the Slovenian Business Register and individuals carrying out business activities. These parties will need to exchange structured e-invoices for supplies of goods and services performed in Slovenia.
Consumers are not subject to a general e-invoicing obligation. Businesses may issue e-invoices to consumers only where there is prior explicit agreement, and consumers may request paper invoices.
Foreign companies are not covered in the same way as Slovenian domestic business entities under the B2B paper-invoice restriction described in the government guidance. Businesses with cross-border transactions should therefore review both Slovenian rules and EU ViDA requirements as the 2030 framework approaches.
How to Generate e-Invoices in Slovenia?
Generating e-invoices in Slovenia requires more than creating a digital copy of an invoice. Businesses need systems capable of creating structured invoice data in a recognized electronic format, such as e-SLOG or another accepted standard.
Under the Slovenian framework, an invoice should be generated from an ERP, accounting, billing, or invoicing system in a structured XML format that can be processed automatically. The invoice then needs to be exchanged through an approved electronic route. Registered e-route providers act as intermediaries that securely transmit structured invoices between trading partners. Where the sender and recipient use different structured invoice syntaxes, the e-route provider is responsible for converting the invoice into a format accepted by the recipient.
For B2B transactions from 2028, businesses may use e-route providers, direct system-to-system exchange, PEPPOL, or the MiniBlagajna application for smaller transaction volumes. For public sector transactions, invoices are exchanged through UJP.
A reliable e-invoicing solution for Slovenia should support structured XML generation, e-SLOG compatibility, EN 16931 alignment, PEPPOL readiness, ERP integration, invoice validation, secure exchange, and compliant archiving.
Businesses should also ensure they can create a visualized version of an invoice where required, especially for consumer-facing cases where a readable invoice representation must be provided with the structured e-invoice.
Slovenia e-Invoicing Implementation Checklist
Businesses should treat Slovenia e-invoicing as a cross-functional compliance project rather than a simple invoice-template update. Finance, tax, IT, accounting, sales, procurement, and customer service teams may all be affected by the transition.
A strong preparation approach begins with transaction mapping. Businesses should identify B2G transactions, domestic B2B transactions, consumer invoices, cross-border invoices, credit notes, advance invoices, debit notes, and other equivalent accounting documents that may fall within the definition of an e-invoice.
Companies should also review master data early. Customer and supplier identifiers, tax numbers, addresses, payment information, invoice references, and line-level invoice data should be accurate before structured electronic exchange begins.
System readiness is equally important. ERP, accounting, billing, and invoicing tools should be assessed to confirm whether they can generate structured XML invoices, support e-SLOG, integrate with e-route providers or PEPPOL access points, and handle invoice visualization where required.
Businesses should also decide which exchange route is most appropriate. Some may use an e-route provider; others may rely on direct system integration, PEPPOL, or MiniBlagajna for lower-volume scenarios. Suppliers to public sector buyers should continue using the UJP route.
Finally, businesses should monitor implementing regulations, the provider registration process, and technical updates before the 2028 go-live date.
FAQs About e-Invoicing in Slovenia
What is the standard format for e-Invoices in Slovenia?
Slovenia relies on the national e-SLOG standard as its primary baseline for structured electronic invoicing. The current iteration, e-SLOG 2.0, is fully mapped and aligned with the European e-invoicing standard EN 16931, ensuring compliance with broader EU data models.
Concurrently, the ZIERDED framework provides operational flexibility by legally recognizing:
- Any alternative electronic data syntaxes fully compliant with European Norm EN 16931 (such as standard UBL 2.1 or UN/CEFACT XML schemas).
- Other internationally established formats, subject to formal mutual agreement between the invoice issuer and the recipient.
For practical system implementation, enterprise development teams must treat structured, machine-readable XML data as the mandatory core compliance format. Standard flat PDF invoices, scanned paper forms, or raw images fail to support automated electronic processing and are explicitly rejected as compliant electronic invoices under the Slovenian legal framework.
How does e-Invoicing benefit businesses in Slovenia?
E-invoicing helps businesses reduce manual invoice entry, improve data quality, lower processing costs, reduce errors, strengthen security, and automate accounts payable and accounts receivable workflows. Structured e-invoices can also support faster reconciliation, better audit trails, and improved integration between ERP, accounting, procurement, and payment systems.
For larger organizations, the main benefit is not only faster invoicing. It is better control over invoice data and business processes. For SMEs, the shift can simplify administration and reduce dependence on manual document handling.
Can small businesses benefit from e-Invoicing in Slovenia?
Yes. Small businesses can benefit from standardized invoice exchange, fewer manual tasks, better recordkeeping, and faster processing. Slovenia’s framework also includes the free MiniBlagajna application for businesses with lower transaction volumes or simpler invoicing needs.
Small businesses should not wait until 2028 to begin preparation. Even simple readiness steps, such as checking invoice data quality, reviewing accounting software, and confirming exchange options, can reduce implementation pressure later.
Are there any exemptions to the e-Invoicing requirements in Slovenia?
The law includes specific scope rules and limited exclusions. For example, the framework does not apply to certain mass-issued documents for VAT-exempt financial services that are issued instead of invoices, such as statements or payment transaction documents.
B2C transactions are also treated differently. Consumers are not subject to a general e-invoicing mandate, and businesses may continue issuing paper invoices unless the consumer explicitly agrees to receive e-invoices.
The government has also stated that paper invoices will remain allowed for consumers and foreign companies. Businesses should review their transaction types carefully to determine which invoices are covered by the Slovenian B2B mandate.
How can businesses in Slovenia prepare for the e-Invoicing transition?
Businesses can prepare by reviewing invoice flows, identifying B2G and domestic B2B transactions, checking ERP and accounting system readiness, cleaning customer and supplier data, selecting an exchange route, and testing structured invoice generation before the 2028 deadline.
Companies should also monitor implementing regulations, e-route provider requirements, UJP guidance, and PEPPOL-related developments. International businesses should align Slovenia preparation with EU ViDA requirements for cross-border e-invoicing and digital reporting.
What software solutions are available for e-Invoicing in Slovenia?
Businesses should choose software that supports structured XML invoice generation, e-SLOG compatibility, EN 16931 alignment, secure electronic exchange, ERP integration, PEPPOL readiness, invoice validation, and compliant archiving.
For companies operating in multiple countries, the best solution should also support wider European e-invoicing and digital reporting requirements. This is especially important as EU ViDA rules move cross-border transactions toward structured e-invoicing and digital reporting from 2030.
Are there penalties for non-compliance with e-Invoicing regulations in Slovenia?
Yes. ZIERDED includes penalty provisions, with fines ranging from EUR 100 to EUR 6,000 depending on the type and severity of the violation and on who commits it (business entity, sole proprietor, or responsible person).
For B2B compliance, businesses should monitor implementing regulations and official guidance as the 2028 mandate approaches. Non-compliance can create both legal and operational risks, including invoice rejection, processing delays, disputes with trading partners, and difficulties maintaining compliant accounting records.