E-invoicing in Slovenia

Key facts

Model

No B2B e-invoicing regime in force today.

Formats

• e-SLOG 2.0
• EN 16931
• Peppol BIS Billing 3.0

Network / platform

PPA (UJP) e-invoicing system for budget users; from 2028 B2B exchange via registered e-delivery providers, Peppol access points or direct exchange; private networks (e.g. BizBox) and inter-bank processors today

Archiving period

10 years

Penalties

From 1 Jan 2028 (ZIERDED art. 24): EUR 1,000-3,000 for a legal person that does not exchange e-invoices as required, uses a channel that is not allowed, provides exchange services without being on the provider list or does not keep traffic data; EUR 500-1,500 for sole traders and self-employed persons; EUR 100-500 for the responsible person. Separate fines of EUR 500-1,500 apply to e-invoices sent to consumers without their prior agreement (art. 25).

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 1 January 2015B2GIn forcesend and receive

   E-invoicing mandatory for all B2G transactions via the Public Payments Administration (PPA) e-invoicing system (Provision of Payment Services to Budget Users Act)

2. 1 January 2028B2BLegislated (not yet in force)send and receive

   Business entities (all units in the Slovenian Business Register and natural persons carrying on an activity) must exchange only e-invoices for supplies of goods and services between them made in Slovenia: via registered e-delivery providers, the Peppol network (certified access points) or their own direct-exchange systems, not by e-mail; a free tax-authority application is available for small volumes (ZIERDED, Official Gazette No. 85/2025). Consumers receive e-invoices only by prior agreement

Details and caveats

Budget users have had to use e-SLOG 2.0 (EN 16931 compliant, with national extensions) since October 2020; a national CIUS is being developed. No real-time reporting. The Act on the exchange of electronic invoices and other electronic documents (ZIERDED) was adopted by the National Assembly on 23 Oct 2025 and published in the Official Gazette No. 85/2025 on 6 Nov 2025; it applies from 1 Jan 2028, its chapter 4 from 1 Apr 2027, and the list of e-delivery providers is set up on 1 Oct 2027. Accepted standards: e-SLOG, syntaxes compliant with the European e-invoicing standard on the Commission's list, or other international standards agreed between the parties. The EC factsheet (last updated Aug 2025) still describes the draft act.

ERP support in Slovenia

• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Slovenia
• VAT number format for Slovenia
• Country code SI (ISO 3166-1)