The National Assembly of Slovenia enacted the e-Invoicing Law, establishing January 2028 as the roll-out date for the e-invoicing mandate.
The legislative process began in 2024 with a draft law introducing mandatory B2B e-invoicing and continuous transaction control (CTC) e-reporting, initially scheduled to take effect in June 2026. An amendment proposed earlier this year postponed implementation to January 2027 and introduced several key changes. The final enacted version further postpones the roll-out date to January 2028 and removes the requirement for e-reporting.
Scope
The mandate applies to business entities registered in the Business Register in Slovenia performing B2B domestic transactions. These taxpayers will be required to issue, send, and receive invoices electronically.
Notably, the e-reporting requirement was not included in the final version of the legislation, therefore removing the CTC component from the system.
System characteristics
Taxpayers must issue, send, and receive domestic B2B invoices electronically in one of the following accepted formats:
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e-SLOG (already in use for B2G) is the primary standard for the exchange of e-invoices, or
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the European standard for e-invoices (EN 16931), or
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an internationally recognized standard agreed upon between the parties
If the issuer and recipient use different e-invoice formats, a registered e-route service provider must be able to convert invoices between accepted formats.
The exchange of e-invoices may be performed via registered e-route providers, the PEPPOL network, or via a direct connection between the parties (if both parties agree on the direct connection).
Additionally, the Tax Administration will offer a free application to facilitate e-invoice exchange for small-volume taxpayers.
