Slovenia is introducing new mandatory rules for e-invoicing in domestic business transactions. As from 1 January 2028, companies and branches established in Slovenia will be required to issue and receive invoices in a structured electronic format through approved electronic channels. The rules will not apply to foreign taxable persons that are only VAT-registered in Slovenia. Penalties will apply for failure to comply with the e-invoicing rules.
Key features of the rules are as follows:
Tanja Urbanija
BDO in Slovenia
Key features of the rules are as follows:
- Only Slovenian-established companies, sole traders and other registered business entities will fall within the scope of the e-invoicing mandate. Foreign companies will be affected only indirectly when exchanging invoices with Slovenian entities.
- Slovenian business entities will be required to issue and receive structured e-invoices. The main standard will be e-SLOG, aligned with the EU standard EN 16931. A PDF invoice will not be considered an e-invoice.
- Email will no longer be allowed for exchanging e-invoices between Slovenian businesses. Invoices will have to be exchanged via certified e-invoicing service providers or direct technical connections between systems. Slovenian public-sector bodies will be required to receive e-invoices only via the central government platform (UJP).
- Consumers will be able to receive e-invoices only if they agree in advance. A readable PDF or similar visual format must always be provided. Consumers can always request a paper invoice.
- Slovenia will offer a free government e-invoicing application for businesses with low-transaction volumes.
Tanja Urbanija
BDO in Slovenia