Question 1

Is electronic invoicing mandatory between private businesses in Slovenia today?

Accepted Answer

No. Domestic B2B electronic invoicing is not mandatory during 2026. However, Parliament has enacted ZIERDED, which requires covered businesses to exchange structured electronic invoices for mutual supplies performed in Slovenia starting 1 January 2028.

Question 2

When must suppliers issue structured electronic invoices to public bodies?

Accepted Answer

Suppliers must issue structured e-invoices for covered supplies to public-sector budget users under ZPJS Article 44, subject to the Article 50 exclusions. The e-invoices reach budget users through UJP using the portal, a contracted provider or Peppol, as set out in UJP guidance.

Question 3

Are PDF invoices accepted as electronic invoices in Slovenia?

Accepted Answer

Unstructured PDF invoices sent by email do not qualify as structured electronic invoices for public procurement or for the future 2028 B2B mandate. Covered invoices must use an allowed structured format, including e-SLOG, listed EN 16931 syntaxes or, for qualifying B2B exchange, another internationally recognised standard agreed in advance by contract.

Question 4

Which electronic invoice formats comply with Slovenian rules?

Accepted Answer

Compliant structured formats include the national e-SLOG 2.0 standard and European standard syntaxes included in Commission decisions, such as UBL 2.1 XML and UN/CEFACT CII. Other international formats are permitted for B2B trade only when agreed in advance by contract.

Question 5

What electronic reporting applies to VAT ledgers?

Accepted Answer

Since 1 July 2025, taxable persons registered for VAT in Slovenia must electronically transmit detailed output VAT and input deduction ledgers alongside their DDV-O return filings. If a filed DDV-O return differs from ledgers already submitted, the taxpayer must correct the ledgers immediately and no later than three working days after return submission.

Question 6

Are card payments subject to cash fiscalisation in Slovenia?

Accepted Answer

Yes. Under the Fiscal Verification of Invoices Act (ZDavPR), payment cards are legally treated as cash. In-scope invoices paid in cash or by card must be fiscally verified with FURS under ZDavPR, subject to statutory exclusions and permitted fallback procedures.

Question 7

Must businesses connect to the Peppol network in Slovenia?

Accepted Answer

Connecting to Peppol is not compulsory. Under ZIERDED, Peppol is one of several permitted transmission routes for future commercial B2B invoicing, alongside registered e-path providers and consent-based direct links. Each business must still select an e-path provider, or use the UJP function attached to the FURS application where eligible.

Eslovenia

Requisitos de facturación electrónica en Eslovenia

Requisitos de facturación electrónica en Eslovenia

‍Requisitos técnicos

‍Obligaciones B2G

‍Obligaciones B2B

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