Slovenia E-invoicing

Slovenia is in the middle of its journey towards mandatory e-invoicing. It is already in place for B2G transactions, and the current plan is for B2B e-invoicing to be compulsory from 2027.

Learn more about Slovenia E-invoicing through this page, and be sure to bookmark it to keep up to date with future regulatory updates.

1. B2B e-invoicing in Slovenia 2. B2G e-invoicing in Slovenia 3. The use of Peppol in Slovenia 4. Timeline of e-invoicing adoption in Slovenia 5. Setting up e-invoicing in Slovenia with Sovos 6. FAQ 7. Additional resources

B2B e-invoicing in Slovenia

While there is no mandate for B2B e-invoicing, Slovenia’s tax authorities plan to introduce an obligation.

Currently, the plan is for e-invoicing for business-to-business transactions to become obligatory from 1 January 2027.

Should the obligation come into effect, businesses will need to be able to issue, receive and process e-invoices for transactions with other organisations. However, e-invoices cannot be sent via email.

This obligation will cover cross-border transactions, requiring businesses to issue e-invoices for exports and imports.

The plan is for e-invoices to be acceptable in the following formats:

e-SLOG national standard
EN 16931 EU standard
Internationally recognised formats agreed by both parties

The regulation will require issuers and recipients to forward e-invoices, in the e-SLOG format, to the tax authorities within eight days of issuance.

B2G e-invoicing in Slovenia

B2G e-invoicing is mandatory in Slovenia, meaning businesses that supply public authorities must issue electronic invoices. The Provision of Payment Services to Budget Users Act is responsible for the obligation.

E-invoices relating to business-to-government transactions must be processed through the Public Payments Administration (PPA) system – a step meant to guarantee integrity and integration in the public sector.

Slovenia has a national e-invoicing format, e-SLOG, which was updated to align with the European e-invoicing standard EN 16931.

There is a national registry of electronic invoicing recipients to provide transparency into exchanges, and the PPA incorporates eDelivery standards to ensure interoperability with European networks.

The use of Peppol in Slovenia

Like many European countries, Slovenia’s tax authorities utilises Peppol – the pan-European e-invoicing protocol, network and standard – for electronic invoices relating to cross-border transactions.

The Ministry of Finance and company ZZI d.o.o. are both Peppol Access Points and Service Metadata publishers in Slovenia. This means they enable the transmission of e-invoices for cross-border transactions in the country.

Find out more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Slovenia

Follow Slovenia’s e-invoicing journey below.

1 January 2015: B2G e-invoicing becomes mandatory
2018: The Public Payment Administration (PPA) integrates Peppol for cross-border e-invoicing
October 2020: The e-SLOG e-invoice format becomes mandatory for B2G e-invoices
1 July 2024: Slovenia releases draft proposal for mandatory B2B e-invoicing
11 February 2025: New draft law published regarding mandatory B2B e-invoicing
1 January 2027: The proposed date for mandatory B2B e-invoicing to be implemented
1 July 2030: Slovenian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions

Setting up e-invoicing in Slovenia with Sovos

With Slovenia’s B2B e-invoicing mandate on the way, your business must be prepared. Not to mention changes to regulations in other countries. If you have a multinational organisation, tax and e-invoicing compliance is likely a significant drain on time and resources.

Choosing a single vendor for all tax compliance, everywhere you do business, is the key to reclaim your time and peace of mind. Sovos can help.

Get in touch with us

FAQ

Is e-invoicing mandatory in Slovenia?

E-invoicing has been mandatory for B2G transactions in Slovenia since 2015. It will become mandatory for B2B transactions from 1 January 2027.

What are the e-invoicing requirements in Slovenia?

Once e-invoices are mandated for B2B transactions in 2027, electronic invoices must be formatted as e-SLOG, the European Standard, or other approved formats. This obligation will cover cross-border transactions, requiring businesses to issue e-invoices for exports and imports.

The proposed obligation will also require issuers and recipients to forward e-invoices in the e-SLOG format to the tax authorities within eight days of issuance.

For B2G e-invoicing in Slovenia, which is mandatory, e-invoices must be processed through the Public Payments Administration (PPA) system. Slovenia has a national e-invoicing format, e-SLOG, which was updated to align with the European e-invoicing standard EN 16931.

A national registry of electronic invoicing recipients provides transparency into exchanges, and the PPA incorporates eDelivery standards to ensure interoperability with European networks.