Slovenia

Is electronic invoicing mandatory in Slovenia?

Electronic invoicing is mandatory for business entities supplying Slovenian public-sector budget users, but it is not yet universally compulsory for commercial transactions between private businesses. Under Article 44 of the Payment and Public Finance Services Act (ZPJS), businesses supplying budget users under a contract or purchase order must issue structured electronic invoices through approved channels into the UJP gateway, subject to the exclusions in ZPJS Article 50.

For domestic business-to-business (B2B) transactions, electronic invoicing remains voluntary during 2026. However, Parliament has enacted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), which establishes a mandatory reciprocal structured e-invoice exchange regime taking effect on 1 January 2028.

Alongside invoice exchange, Slovenia enforces distinct digital tax reporting mechanisms. Taxable persons identified for value added tax (VAT) must submit electronic output and input VAT ledgers for each applicable VAT period under amended Article 85.b of the Value Added Tax Act (ZDDV-1). Furthermore, businesses receiving cash or payment card payments must comply with real-time receipt fiscalisation under the Fiscal Verification of Invoices Act (ZDavPR).

How did Slovenia's e-invoicing and digital reporting rules evolve?

Slovenia began digitalising its public procurement invoicing over a decade ago. Under Article 19 of ZOPSPU-A, enacted in December 2013, budget users were required to receive e-invoices from 1 January 2015, establishing the Public Payments Administration (UJP) as the single national exchange point.

Cash transaction controls were introduced when ZDavPR launched operational fiscalisation on 2 January 2016. This system required businesses accepting cash or debit and credit cards to verify receipts electronically with the tax authority before delivery to the customer.

In public procurement, technical standards progressed on 1 October 2020, when UJP upgraded its gateway to support the e-SLOG 2.0 national standard alongside European syntaxes aligned with Directive 2014/55/EU.

Significant legislative updates occurred in late 2024 and late 2025. Parliament passed ZDDV-1O, introducing electronic VAT ledgers from 1 July 2025. On 23 October 2025, Parliament adopted both ZPJS, updating public finance and public-sector invoicing rules, and ZIERDED, setting the statutory foundation for commercial B2B e-invoicing from 1 January 2028. At EU level, the enacted EU VAT in the Digital Age (ViDA) package outlines staged cross-border digital reporting reforms, with implementation phases planned for 2028, 2030 and 2035.

What is the compliance timeline for e-invoicing and digital reporting in Slovenia?

Slovenia's compliance rules follow distinct implementation schedules across public procurement, tax reporting, cash controls and commercial transactions.

Which laws govern e-invoicing and VAT reporting in Slovenia?

Slovenia's digital tax architecture is defined by several primary legislative acts published in the Official Gazette of the Republic of Slovenia (Uradni list Republike Slovenije).

• Payment and Public Finance Services Act (ZPJS): Published in Official Gazette 85/2025, item 3030, this statute regulates payment services for budget users. Articles 43 to 50 govern the submission and reception of e-invoices in the public sector, establish UJP as the central single entry and exit point, specify accepted technical syntaxes, define statutory exclusions, and set administrative fines in Article 60.

• Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED): Published in Official Gazette 85/2025, item 3032, this act creates the framework for commercial B2B e-invoicing. While in force since 6 December 2025, its general exchange duties apply from 1 January 2028. It sets format standards (Article 5), exchange channels and compulsory e-path provider selection (Article 9), the free FURS application for low-volume users (Article 11), consumer protections (Article 8), and statutory penalties (Articles 24 and 25).

• Value Added Tax Act (ZDDV-1): Governs VAT rates, tax liability, invoices and return filings. Key recent obligations stem from the ZDDV-1O amendment in Official Gazette 104/2024, which introduced electronic output and deduction VAT ledgers under Article 85.b and reformed small-business exemption thresholds under Articles 94 and 94.b.

• Fiscal Verification of Invoices Act (ZDavPR): Enacted in Official Gazette 57/2015, this act requires real-time fiscalisation of invoices settled in cash or payment card. It was amended by ZDavPR-B in Official Gazette 40/2023, obliging sellers to deliver receipts in paper or electronic form, and by ZDavPR-C in Official Gazette 100/2024, introducing electronic sales reporting for automated vending machines.

• EU legal framework: Public procurement rules reflect Directive 2014/55/EU. Future cross-border reporting expectations reference EU legislation including Directive (EU) 2025/516 as part of the ViDA package.

Which authorities oversee e-invoicing and VAT reporting in Slovenia?

Compliance oversight is divided between government ministries, the tax administration, public payment authorities and standardisation bodies.

Which transactions are covered by Slovenia's e-invoicing rules?

The obligation to issue, receive or report electronic invoices depends strictly on transaction type, the status of the recipient and the payment method used.

How do public-sector B2G rules apply?

Under ZPJS Article 44, business entities and individuals conducting registered business who supply public budget users must issue structured electronic invoices. In parallel, contracting authorities governed by ZPJS Article 48 are legally obligated to receive and process compliant electronic invoices for procurement, concession and public-private partnership contracts. The reception duty covers compliant EN 16931 e-invoices from domestic and foreign economic operators in the transactions specified by Article 48; it does not itself impose the domestic issuance rule on foreign suppliers.

These obligations are subject to the specific exclusions in ZPJS Article 50, which excludes specified sensitive defence procurement, defined health-insurance billing, certain treasury documents, cash sales and mass-issued documents for VAT-exempt financial services. Contracting authorities cannot reject qualifying electronic invoices solely for format reasons, although ZPJS Article 48(5) preserves the right to raise substantive contractual disputes regarding delivered goods, services or pricing.

What are the future commercial B2B rules?

Under ZIERDED Article 7(1), business entities defined in ZIERDED Article 2, including business-register entities and natural persons carrying out business activities, must exchange structured e-invoices for mutual domestic supplies starting 1 January 2028. This requirement applies reciprocally to both issuance and reception. The law provides a narrowly stated exclusion in Article 3 for specified mass-issued documents substituting for invoices for VAT-exempt financial services; Article 4 defers to ZPJS where it governs public-sector exchange. Meeting national VAT small-business exemption thresholds does not exempt an entity from the 2028 B2B structured e-invoicing exchange mandate.

Which rules apply to consumer transactions?

Slovenian law does not impose universal structured e-invoicing for retail consumers. However, when budget users issue e-invoices to consumers under ZPJS Article 47, or when private businesses do so under ZIERDED Article 8 from 1 January 2028, structured e-invoices may only be sent with the consumer's prior express agreement, which the business must be able to prove. A human-readable visualisation must accompany the file, and the consumer retains the statutory right to request paper delivery at any time.

What are the technical requirements for electronic invoices in Slovenia?

Complying with Slovenian e-invoicing rules requires businesses to use permitted structured formats and exchange channels, select an e-path provider where required, and meet applicable retention duties.

Which invoice formats are accepted in Slovenia?

For the current B2G duty and the future domestic B2B mandate, an e-invoice must be in a permitted structured data format. An unstructured PDF file sent by email does not qualify as a valid structured e-invoice for public procurement or for the future B2B mandate.

Under ZPJS Article 45 and ZIERDED Article 5, businesses exchanging structured invoices can use e-SLOG or syntaxes conforming to EN 16931 and included in the applicable European Commission implementing decision. Other internationally established standards are permitted for B2B transactions only when trading partners enter into an advance contractual agreement.

What transmission channels are authorised in Slovenia?

Electronic invoices must be transmitted across secure, authorised channels. Transmission routes differ between public-sector and private-sector transactions.

• Public-sector transmission (B2G): Under ZPJS Articles 43 and 46, UJP is the central entry and exit point for budget-user e-invoices. Senders may use the UJPeRačun portal (limited to 100 invoices a year), contracted service providers or Peppol. Permitted UJP integrations are also available to providers.

• Future commercial transmission (B2B): From 1 January 2028, ZIERDED Article 9 authorises three primary transmission channels: e-path providers entered in the UJP register, the Peppol network through certified access points, or direct connections with both parties' agreement and the applicable safeguards in Article 17. Article 9(3) also requires each business to select at least one e-path provider; UJP fulfils this role for eligible FURS-application users.

• Prohibition of ordinary email: Under ZIERDED Article 9(1), e-mail is not a permitted channel for exchanging e-invoices between business entities and e-path providers. The statutory wording is not confined to unencrypted e-mail; consumers may still receive e-invoices by e-mail under Article 8(4).

• Routing identifiers: FURS assigns Slovenian entities an eight-digit tax number. A Slovenian VAT identification number consists of the prefix SI followed by that number. The address or identifier used for e-invoice delivery depends on the selected exchange network and service provider. For Peppol, the Electronic Address Scheme includes code 9949 for Slovenian VAT numbers. Peppol remains optional.

How do invoice archiving obligations apply in Slovenia?

When storing electronic invoices, businesses must ensure the authenticity of origin, integrity of content and readability throughout the mandatory retention period.

Under ZIERDED Article 18(1), commercial issuers and recipients must archive e-invoices in accordance with national VAT and accounting legislation. Article 18(2) provides that e-invoices sent or received using the tax authority's application will remain accessible to users for five years, but this five-year access period does not replace statutory retention duties. Article 18(3) also calls for e-path providers to delete successfully delivered documents unless longer retention is agreed under Article 18(4).

Under ZDDV-1 Article 86, invoices must generally be retained for ten years after the end of the year to which they relate. Invoices concerning immovable property must be kept for twenty years after that year. The authenticity, integrity and readability of electronic invoices must remain assured throughout the applicable period.

What electronic VAT and fiscal reporting is required in Slovenia?

Slovenia requires periodic VAT returns and electronic output and input VAT ledgers, while cash fiscalisation and vending-machine reporting follow separate rules.

How do electronic VAT ledgers operate?

Since 1 July 2025, VAT-identified taxable persons must electronically submit output and input VAT ledgers for each applicable VAT period under amended Article 85.b of ZDDV-1. These ledgers contain detailed transaction-level data supporting the output VAT charged and the input deductions claimed.

Ledgers must be submitted electronically for each tax period by the statutory deadline applicable to the taxpayer's DDV-O return. Under ZDDV-1 Article 85.b(4), if a submitted DDV-O return differs from electronic ledgers that were already filed, the taxpayer is required to send corrected ledgers immediately and no later than three working days following DDV-O submission.

What are the submission deadlines for VAT returns and recapitulative statements?

Standard VAT reporting rules are administered via FURS eDavki:

• Standard DDV-O filing: For VAT periods not subject to the earlier RP-O-related filing deadline, the DDV-O return must be submitted by the last working day of the month following the end of the tax period. Under amended Article 89(10) of ZDDV-1, approved VAT groups must file on a monthly basis from 1 January 2026.

• Intra-EU filing exception: If a taxpayer conducts reportable intra-EU transactions requiring a recapitulative statement (RP-O), official FURS filing guidance requires the DDV-O return to be submitted by the 20th day of the following month.

• RP-O recapitulative statement: When reportable intra-EU supplies or adjustments occur, the taxpayer must submit form RP-O electronically by the 20th day of the following month.

• PD-O domestic reverse-charge statement: Under FURS submission calendar guidance, taxable persons supplying construction services and other domestic reverse-charge supplies listed in Article 76.a must submit form PD-O monthly by the end of the following month.

• VAT rates and thresholds: Official FURS VAT guidance confirms the standard VAT rate of 22% alongside reduced rates of 9.5% and 5%, determined by supply classification under ZDDV-1. Under amended Article 94, small domestic businesses benefit from a VAT registration threshold of €60,000, with a current-year tolerance permitting continued exemption up to €66,000. For cross-border EU SMEs, Article 94.b establishes a €100,000 annual EU-wide turnover limit.

How does cash fiscalisation and vending-machine reporting work?

Businesses issuing invoices paid in cash or by card must comply with ZDavPR fiscal verification where the law applies. Normally, the billing system sends prescribed invoice data to FURS for confirmation before the invoice is delivered; statutory contingency procedures apply if online verification is unavailable. Confirmed invoices carry the required EOR and ZOI identifiers and other prescribed receipt details. Under Article 12(2) as amended by ZDavPR-B, receipts may be supplied in paper or electronic form.

From 1 January 2026, ZDavPR-C requires sellers operating automated vending machines exempt from ordinary invoice issuance to report sales data electronically to FURS. Data must be transmitted no later than when the sale is concluded and payment received, subject to the exclusions and contingency processes in Articles 14.a–14.d, including obligations to report and identify each relevant machine.

How are electronic invoices and tax reports transmitted in Slovenia?

Slovenia's digital architecture maintains separate technical pathways for invoice exchange and tax authority reporting.

In the public sector, UJP functions as a centralised hub, routing structured XML invoices between commercial suppliers and public authorities. In contrast, future B2B e-invoicing under ZIERDED operates as a decentralised exchange model. Businesses may use registered e-path providers, Peppol or mutually agreed direct connections, while each business must select an e-path provider under Article 9(3). For eligible low-volume issuers, the free FURS application will exchange invoices through UJP. VAT ledgers can reach FURS through eDavki uploads, approved web services or MiniBlagajna; fiscal data use separate interfaces, without requiring government clearance of commercial B2B invoices prior to delivery.

What are the penalties for e-invoicing and VAT non-compliance in Slovenia?

Statutory penalties are established across different legislative acts, distinguishing public procurement violations from future commercial e-invoicing breaches.

ZIERDED applies its provider chapter from 1 April 2027 and most other provisions, including B2B exchange and consumer duties, from 1 January 2028. The penalties listed above relate only to the specified offences and relevant commencement dates. Other VAT and cash-fiscalisation penalties are governed separately by ZDDV-1 and ZDavPR.

Regarding commercial rights, ZPJS Article 48(5) preserves a buyer's right to raise legitimate contractual disputes regarding underlying supplies. Article 48(5) preserves substantive grounds to reject or dispute an invoice. Payment, default interest and the effect of technical errors are separate contract and payment-law questions not established by that provision.

How can businesses prepare for Slovenia's e-invoicing rules?

Businesses operating in Slovenia must manage current public-sector and reporting mandates while establishing systems for upcoming commercial obligations.

1. Assess supplier and contracting status: Identify whether your business supplies public-sector budget users. For covered supplies, verify an approved route to UJP (portal, contracted provider or Peppol), a supported structured format and whether an Article 50 exclusion applies.

2. Implement electronic VAT ledgers: Ensure enterprise resource planning (ERP) software exports detailed output and deduction VAT ledgers matching DDV-O return periods. If a filed DDV-O return conflicts with ledgers already submitted, correct those ledgers immediately and at the latest within three working days after filing the return.

3. Audit cash and payment card systems: Verify that retail and point-of-sale systems maintain real-time fiscalisation connectivity to FURS. If operating automated vending machines, ensure telemetry or software updates report sales data electronically under the 2026 rules.

4. Prepare ERP systems for structured B2B standards: Review financial software to ensure it can generate and process structured syntaxes, including e-SLOG 2.0 and European standard UBL/CII formats, before mandatory B2B exchange applies on 1 January 2028.

5. Evaluate transmission routes: Select at least one e-path provider as required by Article 9(3), then choose a permitted transmission channel. Consider Peppol, mutually agreed direct interfaces and the free FURS application for eligible low-volume businesses.

6. Establish compliant archiving workflows: Configure electronic document management systems to retain legally required invoice data and evidence of authenticity, integrity and readability for the applicable VAT and accounting periods, regardless of the chosen compliant archiving technology.

What are the key compliance takeaways for businesses in Slovenia?

Slovenia enforces an active structured e-invoicing mandate for public procurement and detailed electronic tax reporting for registered businesses. For covered B2G supplies, domestic suppliers must send compliant structured e-invoices into UJP through an approved route, subject to the statutory Article 50 exclusions.

Businesses must submit electronic output and input VAT ledgers under Article 85.b of ZDDV-1 and file periodic DDV-O returns. Where ZDavPR applies, cash and card invoices require fiscal verification subject to statutory exclusions and fallback rules. Vending-machine sales reporting applies only to operators and transactions covered by ZDavPR-C.

For the private commercial sector, structured e-invoicing between businesses becomes mandatory on 1 January 2028 under the enacted ZIERDED statute. Finance and technology teams should use the intervening period to configure structured XML capabilities, select an e-path provider and compliant transmission channels, including the free FURS application where eligible, and ensure alignment across invoicing and tax reporting workflows.