Fiscalization and Real-Time Reporting in Slovenia
Mandatory Real-Time Receipt Reporting via miniBlagajna, Under the ZDPR Act- VAT-registered businesses must submit transactions in real-time to FURS for cash and card payments.
Last modified on 2026-02-18 in Blog
Slovenia maintains a solid fiscalization system under the Zakon o davčnem potrjevanju računov (ZDPR), requiring VAT-registered businesses to transmit B2C receipt data in real time to the Financial Administration of the Republic of Slovenia (FURS) for digital certification. This covers all consumer transactions, whether cash, card, or bank transfer, using POS systems or the miniBlagajna app to generate unique identifiers and seals that prevent sales suppression and enable instant verification.
As of January 2026, enhancements focus on stricter enforcement and integration with broader e-reporting via eDavki, aligning with EU digital tax trends without introducing new real-time B2B mandates.
In September 2025, the Slovenian tax authorities published an updated guidance document on fiscal cash registers and receipt fiscalization under ZDavPR. The document consolidates existing rules on POS systems, MiniBlagajna usage, technical specifications, and compliance obligations, serving as the latest official reference for businesses operating under Slovenia’s fiscalization regime.
Tired of scrolling through information about e-invoicing?
Fiscalization in Slovenia represents a mandatory digital process where businesses electronically submit detailed receipt information to FURS before or immediately after issuing them to customers, securing each transaction with a qualified digital seal (ZKI) and unique identifier. Originally targeting cash-heavy environments to combat the shadow economy, it now encompasses all B2C payments at points of sale, transforming traditional cash registers into certified, internet-connected devices.
This real-time reporting framework allows FURS to perform automated cross-checks against VAT returns, reducing evasion and facilitating on-the-spot inspections via consumer-facing QR codes.
The system's design prioritizes integrity: data transmitted in structured XML format includes taxpayer details, items sold, amounts, and timestamps, receiving FURS validation in seconds. Unlike periodic declarations, this continuous flow provides authorities with a live ledger of economic activity, particularly vital in Slovenia's tourism-driven economy where seasonal cash flows dominate.
Enacted in 2015 and refined through amendments, the ZDPR establishes fiscalization as a cornerstone of Slovenia's tax compliance, mandating real-time electronic clearance for B2C receipts.
Key elements include:
This dual-channel approach, immediate for standard sales, deferred for edge cases, balances usability with control, positioning Slovenia ahead in real-time fiscal monitoring.
Slovenia's ZDPR fiscalization mandates real-time invoice validation by FURS for supplies of goods/services paid fully or partly via cash, cards, cheques, or similar non-bank transfers (including advances), applying equally to B2B and B2C transactions.
Taxpayers (zavezanci under ZDavP-2) use certified POS/miniBlagajna devices with digital certificates to send data pre-issuance, generating ZOI (taxpayer protection ID) and EOR (FURS unique identifier) for authenticity.
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For those involved in retail, understanding the differences between invoicing and fiscalization can be helpful.
Unlike real-time B2C fiscalization, Slovenia's e-invoicing (under ZDDV-2 VAT Act amendments) mandates XML-based invoices with digital signatures for government contracts, with voluntary B2B adoption rising for VAT reporting efficiency, no full B2B mandate yet, but 2026 pilots align with EU ViDA reforms.
For a complete guide on Slovenia's e-invoicing regulations, click here and check out the whole blog: E-invoicing Regulations in Slovenia
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.
ZDPR-1 deploys graduated sanctions where responsible persons (managers) face €1,200-€10,000 fines for first offenses like non-fiscalized receipts; medium/large legal entities risk €10,000-€125,000, while sole proprietors/self-employed draw €3,000-€50,000. Repeats escalate penalties (doubled or compounded per rules), potentially adding 15-60 day premises closures; archiving lapses incur proportional fines (€600-€3,000 range unverified); software tampering hits maxima plus criminal charges under tax fraud statutes, jailing developers/users.
Slovenia’s fiscalization elevates POS, mobile apps, and ERPs to mission-critical compliance pillars, demanding seamless real-time connectivity and bulletproof archiving. DDD Invoices streamlines this as your all-in-one partner, offering certified integrations for POS data flows, miniBlagajna proxies, eDavki contingencies, and 10-year tamper-evident storage, all tuned to FURS protocols and future-proofed for EU evolutions.
Still have questions?
In the 30min free call we will discuss:
Mandatory since July 2015 for cash B2C, fully extended to all payments by 2016; 2026 emphasizes universal enforcement for VAT entities.
FURS-certified POS software, miniBlagajna app for small ops, eDavki for reporting; all transmit XML for ZKI/identifier.
Yes, every B2C receipt, cash or non-cash, requires real-time fiscalization with ZKI, unique code, and QR for verification.
10 years minimum in original, unaltered digital form, accessible for FURS audits per ZDPR and VAT directives.
Written by the Compliance & Growth 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.