Slovenia – Mandatory Business-to-Business (B2B) e-invoicing

As part of the country’s move toward full digitalization and alignment with the EU’s VAT in the Digital Age (ViDA) initiative, Slovenia is planning introduction of the mandatory Business to Business (B2B) e-invoicing from 1st January 2028. The new system, will require all entities established in Slovenia who are registered in the Slovenian Business Register to issue, send, and receive invoices electronically for domestic B2B transactions.

Key Details of the Implementation

Implementation date:
1st January 2028

Scope:
The mandate to apply to domestic B2B transactions. B2C (business-to-consumer) transactions are generally excluded, but electronic exchange is allowed if the consumer agrees, however the right to request a paper invoice at any time is retain.

Technical requirements:
E-invoices must be structured XML documents, as PDF files or unstructured formats will not be considered valid e-invoices under the new law.

Businesses can use one of the following accepted standards:
– The national e-SLOG standard, already used for B2G transactions.
– Any syntax that complies with the European standard EN 16931.
– Other internationally recognized formats, provided both the issuer and recipient mutually agree in a contract.

Exchange Methods
The exchange of e-invoices will be decentralized (no real-time reporting to the Financial Administration (FURS) is required).

Preparation for Businesses
Slovenian businesses should use the transition period to prepare their systems and processes. This includes:

– Upgrading or acquiring software capable of handling the mandated e-invoicing formats and exchange methods.

– Establishing connections with certified service providers or the Peppol network.

– Training staff to ensure a smooth transition and compliance with the new regulations.