Slovenia moves toward mandatory e-invoice exchange for businesses

Slovenia moves toward mandatory e-invoice exchange for businesses

Starting January 1, 2028, electronic invoicing will be mandatory for all business-to-business (B2B) transactions in Slovenia, as part of the EU’s VAT in the Digital Age (ViDA) initiative, following the adoption of the Act on the Exchange of Electronic Invoices and Other Electronic Documents by Slovenia’s National Assembly on October 23, 2025.
The new law requires all registered business entities and natural persons conducting business activities to use structured XML documents for e-invoicing, with paper invoices no longer accepted in B2B transactions, although consumer invoicing rules remain unchanged.
E-invoice exchanges must occur through secure channels, including proprietary systems and the international PEPPOL network, and will not require reporting to the Financial Administration; the law also establishes standards for other electronic documents such as e-orders and e-delivery notes.

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Slovenia Postpones B2B E-Invoicing Mandate to 2028

New law adopted: Slovenia’s National Assembly passed legislation regulating the exchange of electronic invoices and documents, establishing a legal framework for structured digital transactions across sectors.
Mandatory B2B e-invoicing from 2028: The law sets 2028 as the start date for mandatory B2B e-invoicing for all businesses and self-employed persons, with paper invoices allowed only for consumers and foreign entities.
Technical standards and oversight: The system will use the eSLOG 2.0 format and be managed via the eDavki portal under the supervision of the Financial Administration (FURS), aiming to improve transparency and reduce VAT fraud.

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