B2B E-Invoicing in Slovenia (Full Guide)
Slovenia's B2B E-Invoicing Extended to 2027 under the VAT Act (ZDDV-1), B2B Cash Payments Must Be Fiscalized under the Fiscalization Law, and B2G E-Invoicing Mandatory Since 2015.
Last modified on 2025-06-05 in Countries
E-SLOG 2.0, PEPPOL BIS 3.0, UBL 2.1, EN 16931
PPA (UJP)
Finančna Uprava (FURS)
Centralized/Peppol
2015
January 2027
10 years, 20 years for immovable property
Slovenia is moving toward a more digital economy by encouraging the use of secure, standardized electronic transactions. Since 2015, all government and public sector transactions have had to use e-invoicing, with the Public Payments Administration (PPA) serving as the main platform for sending and receiving G2G and B2G invoices. The 2020 ROSE 2 project helped ensure that Slovenia follows EU rules by adopting the e-SLOG standard version 2.0.
In Slovenia, electronic invoicing using standardized formats will be mandatory for all business-to-business transactions starting in January 2027. This change redefines how companies handle compliance, data accuracy, and record-keeping by replacing paper and unstructured digital invoices. Alongside the national e-SLOG standard, the Peppol network has also been acknowledged as a legitimate way to exchange e-invoices.
On top of that, electronic VAT reporting will become mandatory in July 2025. This step is part of Slovenia's broader effort to modernize its tax system and works hand-in-hand with the upcoming B2B e-invoicing rules.
As of May 2025, the Slovenian government has decided to delay the start of mandatory B2B e-invoicing, as explained in the official e-invoicing proposal. Instead of starting in 2026, the new deadline is January 1, 2027. This extra time is meant to help small and medium-sized businesses (SMEs) get ready for the change.
The government has confirmed that businesses can use certified providers of e-paths, direct connections, or the Peppol network to send and receive e-invoices. All of these will be officially accepted ways to exchange e-invoices.
The requirement for electronic VAT record submission through the eDavki portal from July 2025 is mandated by the amended VAT Act (ZDDV-1) and its implementing rules.
For practical details, see the official eDavki portal.
An e-invoice is generated in a structured digital format (such as XML or EDI), designed for machine reading. It contains the same information as a PDF or paper invoice but encoded in a way that software systems can automatically extract, validate, and process the data without human intervention.
This enables faster, more accurate, and fully automated invoice handling. Read more about what is e-invoice and learn about the benefits of it.
After successfully making e-invoicing mandatory for government-related transactions in 2015, Slovenia established a foundation for faster processes and greater transparency across the public sector. This move has enabled the government to standardize invoice handling, automate compliance checks, and support digital transformation in line with EU objectives.
Improve tax oversight by providing tax authorities with timely access to invoicing data, which helps combat VAT fraud and enhances compliance monitoring.
Reduce operational and reporting burdens on businesses through automation, minimizing manual errors and administrative costs.
Standardize business processes by adopting common e-invoicing formats such as the national e-SLOG standard, and the European EN 16931 standard, facilitating seamless domestic and cross-border transactions.
Support EU digital transformation goals under initiatives like the Digital Europe Programme and VAT in the Digital Age (ViDA), which promote harmonized e-invoicing practices across member states.
Enhance data security and reliability by ensuring invoicing exchanges occur through certified and secure platforms.
Are you ready for Slovenia's e-invoicing changes? We can help your business get fully compliant before the 2027 deadline.
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To prepare for its impending B2B requirements, Slovenia has already made electronic invoicing mandatory for Business-to-Government (B2G) transactions. These rules guarantee secure, transparent, and uniform invoicing between companies and government agencies.
If your company supplies goods or services to the public sector, your invoices must be submitted in e-SLOG format-Slovenia's official XML-based e-invoicing standard. e-SLOG ensures system-to-system interoperability by aligning with EU e-invoicing standards, eliminating manual processing errors.
Based on our experience as one of the Slovenian e-invoicing providers, we have observed that, in practice, electronic invoices can also be sent in UBL 2.1 format(Peppol BIS 3.0), which is recognized alongside e-SLOG.
Invoices are transmitted through the Public Payments Administration (PPA) central e-invoicing system, which acts as the single entry and exit point for all B2G e-invoices. Transmission methods include:
Issued invoices must be securely archived for at least 10 years to comply with Slovenian financial regulations, ensuring data integrity and audit readiness.
In B2G transactions, only public sector entities receive invoices. These entities are obligated to accept invoices exclusively in standardized electronic formats, primarily e-SLOG or UBL 2.1, to ensure consistency and automation in processing.
Non-compliant formats or paper invoices are rejected, reinforcing digital adoption across government agencies and preventing manual errors or delays.
Government entities include direct and indirect budget users listed in the eRegister of Budget Users maintained by the Public Payments Administration (UJP) in collaboration with the Ministry of Finance.
These government entities are required to securely archive received invoices for the prescribed retention period, supporting transparency and regulatory compliance.
This move builds on the country's earlier B2G success and reinforces its alignment with EU efforts to digitize VAT reporting and streamline cross-border invoicing.
To comply with upcoming regulations, companies must transition to digital invoicing formats that support efficient data exchange and meet both national and EU interoperability standards, enabling smoother business transactions and enhanced regulatory compliance.
Accepted invoice formats include:
To ensure compliance, businesses must issue invoices in these structured formats and transmit them through certified channels or service providers.
These formats make it easier to share data and follow both Slovenian and EU standards. Invoices must be sent through approved networks or certified providers to make sure everything is done correctly.
Companies also need to keep all electronic invoices safe and stored for up to 10 years. This helps protect the data and makes it easy to pass audits and stay within the law.
In Slovenia, fiscalization rules typically apply to business-to-consumer (B2C) transactions. But they also apply to business-to-business (B2B) invoices if they are paid in cash. This means that whenever two companies do a deal and one pays in cash, the invoice must be sent in real time to the Financial Administration of Slovenia (FURS).
The invoice must also include a special fiscal code, which FURS creates and verifies to ensure the invoice is authentic and can be tracked. According to FURS guidance on fiscal verification, this process guarantees transparency and traceability.
To make things even clearer and easier to check, businesses are advised to add a QR code to the PDF version of the invoice. This QR code holds key information and helps auditors or business partners quickly check if the invoice was properly reported.
This system helps Slovenia fight tax evasion, collect VAT more effectively, and follow EU standards for digital tax reporting. Companies should make sure their invoicing tools can handle real-time reporting and create QR codes for any B2B invoice paid in cash.
Because the new B2B e-invoicing law has not yet been enforced, businesses in Slovenia can currently voluntarily accept e-invoices from their partners. Once the law comes into force, companies will be required to have systems in place that can receive and process structured e-invoices in formats such as e-SLOG, UBL 2.1, or Peppol BIS 3.0. This requirement is outlined in the Slovenian VAT Act (ZDDV-1) (pg:184) and is part of the country's broader move to modernize tax compliance and align with EU digital standards.
This involves upgrading ERP and accounting software to:
All received invoices will also have to be stored safely in a digital format, in line with the legal retention period (usually 10 years).
Switching to e-invoicing ahead of the deadline is a smart move. It speeds up the invoicing process, reduces paperwork, and lowers the risk of errors. You also save time on manual work and improve overall efficiency. Starting early gives you the chance to set things up properly, train your team, and make sure everything works smoothly before the new rules come into force.
Making the move now also lets you take full advantage of the many benefits of e-invoicing, from cost savings to better control over your financial data.
At DDD Invoices, we offer a simple, fully compliant platform that makes the transition easy. Our solution works with your existing systems, so you can start using e-invoices without disruption and be fully prepared for what's coming.
To improve tax compliance, lower fraud, and guarantee transparency in retail operations, Slovenia has put in place a strong fiscalization system for business-to-consumer (B2C) transactions.
Slovenia's approach reflects a growing fiscalization trend across Europe, where many countries are adopting real-time reporting and fiscalization measures to strengthen VAT compliance and reduce tax evasion.
Mandatory real-time reporting - It is currently required only for cash transactions, including card payments, which must be reported to the FURS.
Digital Signature Requirement: Each receipt must be digitally signed using a certificate issued by the Ministry of Tax Administration. This ensures the authenticity and integrity of the transaction data.
Unique Identifiers: Receipts must include specific identifiers:
Customers are entitled to receive a receipt for each purchase, which can be presented in either printed or digital form. However, the receipt must always contain a specific set of information to be considered valid under fiscalization rules.
For those involved in retail, understanding the differences between invoicing and fiscalization can be helpful.
| Field | Purpose/Description |
|---|---|
| EOR (fiscal code) | Confirms the transaction has been properly reported to FURS (Financial Administration of Slovenia) |
| ZOI (Protection ID) | Unique code generated by the taxpayer's system; ensures the authenticity and integrity of the receipt |
| Cashier's digital signature | Verifies that the receipt was signed with an official MJU certificate |
| Business's tax number | Links the transaction to the responsible taxable entity |
| Date and time | Indicates when the transaction took place |
| Total amount | Shows the full value of the transaction |
| QR code | Encodes key receipt data, including ZOI and EOR, for easy verification |
| Other mandatory details | Itemized list, VAT breakdown, and payment method (as required by law) |
Failure to comply with Slovenia's B2B e-invoicing requirements may result in fines ranging from €1,200 to €41,000 for legal entities, according to official EU VAT rules.
And failing to use certified e-invoicing service providers may lead to fines between €2,000 and €125,000, depending on the size of the business and severity of the violation. These fines vary based on the nature of the offense and whether it is a repeat violation.
In Slovenia, companies for B2B e-invoice exchange usually use well-known digital formats when exchanging e-invoices (e-Slog, PEPPOL, UBL etc). From what we observe in the market, the choice of a particular format is often influenced by the compatibility of trading partners.
Regulatory compliance in Slovenia in B2G requires the use of e-SLOG. In 2024, over 6.6 million e-invoices were exchanged via the central government platform (UJP) for B2G & G2G invoicing, showing steady year-over-year growth, as outlined in the official proposal.
Majority of e-invoices in Slovenia are transitioned through the ERP channels in Slovenia, and the minority (less than 10% of e-invoices) are transitioned via the banking channels for B2B exchange.
Many Slovenian businesses are still using paper or PDF invoices, delaying digital transformation until the last moment. However, early adopters of structured e-invoicing already experience:
The hardest part of switching to e-invoicing isn't just using the right format, but it's also maintenance of the system with the latest government regulations.
Many Slovenian businesses struggle because their ERP or accounting software doesn't support these formats well or they do not want to adapt.
That is why we were chosen as one of the TOP 5 Slovenian e-invoicing providers. For more on the current state of e-invoicing in Slovenia and expert insights:
Our platform offers a single API that automatically converts invoice formats, checks for errors, and keeps everything updated with the latest rules.
E-invoicing and e-reporting form two pillars of Slovenia's digital tax compliance framework.
While e-invoicing ensures the standardized, secure exchange of invoice data between businesses, e-reporting provides tax authorities with access to comprehensive VAT records via an integration channel. Together, these systems drive transparency, automation, and efficient tax administration
To properly adhere to Slovenia's evolving digital tax laws, companies must have their systems ready for more than just electronic invoicing. Enabling data uploads, on-demand reporting, and maintaining thorough audit trails are essential components. Together, these features facilitate the smooth exchange of structured invoices and ensure complete traceability and transparency across the reporting process, guaranteeing total compliance.
Recent amendments to Slovenia's VAT Act, known locally as e-poročanje (electronic reporting), mandate the electronic submission of VAT ledgers, including invoice data-in accordance with European standards and global best practices. This requirement applies to all companies registered for VAT purposes in Slovenia, including foreign entities with VAT registration.
The Financial Administration of the Republic of Slovenia (FURS) states that all VAT-registered taxpayers, domestic or foreign, must submit tax records and reports electronically via the official eDavki portal.
According to KPMG's report on Slovenia, Slovenia passed a bill on December 6, 2024, amending its VAT law to implement EU directives, effective January 1, 2025. Under this new law, it will be mandatory as of July 1, 2025, to electronically submit VAT ledgers in addition to VAT returns to the tax authority for all taxable persons with a valid Slovenian VAT ID number.
Further, KPMG confirms that foreign businesses operating in Slovenia registered for VAT in Slovenia must comply with the same e-reporting and e-filing requirements as domestic companies, including the upcoming mandatory B2B e-invoicing from January 1, 2027.
Starting July 2025, submissions must be made monthly via the official eDavki portal. Slovenia is aligning with EU digital reporting initiatives like the Standard Audit File for Tax (SAF-T), which enables on-demand data submissions to tax authorities, simplifying audits and improving transparency. Companies are required to maintain separate VAT ledgers for output and input transactions, ensuring accurate and timely reporting.
A comprehensive digital audit trail for all e-invoicing activities is mandatory to guarantee compliance, data integrity, and traceability throughout the invoice lifecycle. This aligns with EU regulations emphasizing accountability and helps simplify audits and legal defenses.
These requirements aim to:
Failure to comply with these obligations may result in penalties and fines, underscoring the critical importance of timely and accurate electronic VAT reporting.
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When choosing an e-invoicing platform, integration flexibility and processing speed are just as important as compliance. DDD Invoices is designed to fit seamlessly into your existing workflows, whether you're a software vendor, a large enterprise, or an SME.
Many e-invoicing solutions in Slovenia require you to work directly with XML formats like e-SLOG or UBL. While XML is the legal standard for exchanging invoices, it can be complex and time-consuming for developers to handle, especially if your systems are built around more modern data formats.
You can integrate using either XML or JSON. Our e-invoicing API accepts JSON payloads, which are easier to work with for most developers and modern applications, because you are sending globally standardized data formats to our platform.
Behind the scenes, our platform automatically converts your data into the correct XML standard (e-SLOG, UBL, Peppol, etc.) required by Slovenian and international regulations.
Traditional invoicing and even some e-invoicing systems can be slow, requiring manual uploads or data entry.
We are proud to be leading the way of the Slovenian's digital transformation. Our infrastructure solution with seamless & easy API integration, has earned a silver innovation award at the respected Osrednjeslovenska Region Innovation Awards.
The award from Chamber of Commerce (GZS) shows recognition of the broader business community about the importance of the optimized and compliant business invoice flow.
To view the complete report and our recognition, please visit the ZOR 2024 Innovation Report (page 14) or see the excerpt below:
Choosing the right e-invoicing platform isn't just about following the rules, it's about making your business more efficient, reliable, and stress-free as Slovenia moves toward digital invoicing. With DDD Invoices, you get a trusted partner used by top Slovenian companies, known for smart solutions and always staying ahead of new regulations.
Want to make invoicing easier and stay fully compliant? Get in touch for a free demo or a chat with one of our experts today.
Still have questions?
In the 30min free call we will discuss:
Slovenia accepts several structured formats, including e-SLOG, EN 16931 (European Norm), and UBL, Peppol BIS.
Yes. Only certified e-invoicing platforms will be used to send and receive invoices under the new B2B mandate
No. The B2B mandate does not apply to business-to-consumer (B2C) transactions. However, B2C transactions in retail are subject to Slovenia's fiscalization rules.
Yes. All e-invoices must be archived electronically in a secure and accessible format, in compliance with local retention rules.
The requirement is based on amendments to the Slovenian VAT Act and other fiscal regulations, aligning with the EU's broader digitalization agenda (ViDA – VAT in the Digital Age).
E-invoicing refers to invoices generated, transmitted, and received in a structured electronic format (e.g., XML, UBL), while digitalized invoices often mean PDFs or scans of paper invoices, which are not compliant under the new rules.
Yes. If a B2B transaction is settled in cash, the invoice must be fiscalized and reported in real time to the Financial Administration of Slovenia (FURS). The invoice must include a fiscal code, and it is recommended to add a QR code to the PDF version for easy verification.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.