E-Invoicing in Slovenia

Slovenia is on the Road to E‑invoicing

In Slovenia, electronic invoicing for B2G relationships has been in effect since 2015. The country is now extending this framework to the private sector. A law that entered into force on November 30, 2025, introduces mandatory B2B e-invoicing from January 1, 2028, requiring businesses to exchange electronic invoices (e-računi) for domestic B2B supplies. The law transposes the EU VAT in the Digital Age (ViDA) Directive (EU) 2025/516 into the Slovenian legal framework. Under the new regulations, e-invoices must be exchanged via registered e-route providers, the Peppol network, or direct system-to-system connections.

The standards used in Slovenia include e-SLOG, a local adaptation of the XML standard, as well as UBL 2.1, and UN/CEFACT CII D16B.

E-invoicing process description

Scope of the B2B E-Invoicing Mandate

From 1 January 2028, all business entities registered in Slovenia must exchange invoices and other electronic documents (e-dokumenti) exclusively in electronic form for domestic B2B supplies of goods and services.

The mandate applies to:

Business entities registered in the Business Register of Slovenia
Natural persons performing a business activity (unless exempted as sole proprietors under the law governing companies)
Budget users (proračunski uporabniki) and contracting authorities (naročniki)

The Act does not apply to mass-issued documents for financial services that are exempt from VAT (e.g., bills, payment instruments, statements, notifications) when issued by business entities instead of invoices.

E-invoicing process description

E-invoices can be submitted directly via a web portal, certified e-invoice solution providers, or through Bankart e-invoicing solutions offered by banks participating in Slovenia’s e-invoice interbank exchange through the Public Payments Administration of the Republic of Slovenia (UJP). UJP has been connected to Peppol since 2018.

From January 1, 2028, e-invoices in B2B transactions must be exchanged via one of three methods:

Registered e-route providers (each business entity must select at least one e-route provider)
The Peppol network or certified Peppol access points
Direct system-to-system connections, provided both sides agree and comply with specified requirements.

E-invoices must use the national e-SLOG standard, syntaxes compliant with the European standard, or other internationally established standards if contractually agreed upon. If the issuer and recipient use different standards, the issuer's e-route provider is responsible for performing a reliable conversion of the e-invoice into the recipient’s syntax.

The Public Payments Administration (UJP) acts as the single entry and exit point for budget users and business entities utilizing the tax authority’s free e-invoicing application. It also maintains an official list of registered e-route providers, which will be established on October 1, 2027. Providers must meet specific quality standards and successfully complete testing with the UJP to be registered.

What is the required format of an e-invoice?

The required format is e-Slog or PEPPOL BIS.
Platform: UJP eRacun.

Archiving requirements for e‑Invoicing in Slovenia

E-route providers, the UJP, and business entities engaging in direct exchange must store traffic data (including conversion data) on exchanged e-invoices/e-documents for 2 years and return messages (povratna sporočila) for 5 years.
E-invoices exchanged via the Tax Authority’s e-invoicing application can be stored for 5 years from the date of issue or receipt.

Acts / Government sites

Public Payments Administration of the Republic of Slovenia (PPA)

E-Invoicing in B2C Transactions

For B2C transactions, businesses may send e-invoices and e-documents to consumers only with the consumer’s prior agreement. Consumers may request paper invoices at any time. When an e-invoice is sent to a consumer, it must include a visualized content of the e-invoice/e-document in a standard format allowing for content viewing.

Penalties for Non-Compliance

Failure to comply with the e-invoicing requirements may result in fines:

Legal entities: €1,000 to €3,000
Sole proprietors or individuals: €500 to €1,500
Responsible persons: €100 to €500

How Can We Help?

Comarch supports e-invoicing activities through regular EDI. We analyze the Slovenian e-invoicing framework and help businesses prepare for mandatory B2B e-invoicing from January 1, 2028.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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