Slovenia to Require B2B E-Invoicing for All Businesses Starting January 2028

Slovenia is implementing mandatory electronic invoicing for all business-to-business (B2B) transactions starting January 1, 2028, as part of the EU’s VAT in the Digital Age (ViDA) initiative, aiming to streamline administrative processes and reduce operational costs for businesses.
The Act on the Exchange of Electronic Invoices and Other Electronic Documents was adopted on October 23, 2025, after a legislative process that began in 2024, delaying the initial implementation date and removing the continuous transaction control (CTC) e-reporting requirement.
E-invoices must be issued in structured XML formats compatible with automated processes, with recognized formats including Slovenia’s national standard e-SLOG and the European Standard EN 16931, and can be exchanged through registered e-route providers, the PEPPOL network, or direct business connections, while maintaining a decentralized reporting system to the Financial Administration.

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Slovenia will mandate B2B e-invoicing for all business entities from January 1, 2028.
The law aims to simplify operations, reduce costs, and support business digitalization.
B2B paper invoices will be phased out, but paper invoices remain allowed for B2C and foreign transactions.
E-invoices will be structured as XML documents and exchanged via four secure channels, including PEPPOL and a government app.
The new implementation date aligns with EU requirements but is later than the previously announced deadline.