Slovenia: Mandatory Electronic Invoicing and Electronic VAT Reporting
Starting January 1, 2028, electronic invoicing will become mandatory for all business-to-business (B2B) transactions in Slovenia, in line with the European VAT in the Digital Age (ViDA) initiative.
The obligation applies to all entities registered in the Slovenian Business Register, as well as to individuals conducting business activities.
The new law does not modify invoicing rules for final consumers.
B2B Electronic Invoicing in Slovenia
The National Assembly of Slovenia has approved the Act on the Exchange of Electronic Invoices and Other Electronic Documents. This regulation introduces the mandatory exchange of electronic invoices between business entities, aiming to simplify operational processes and reduce administrative costs.
The legislative measure will affect all taxpayers from January 1, 2028, for B2B transactions, including cross-border operations.
Business entities will be able to exchange electronic invoices and documents through registered service providers, the Peppol network, or directly via their own systems.
The new law does not change the invoicing rules for consumers. Businesses may continue issuing paper invoices, unless the consumer agrees to receive them electronically.
The following e-invoicing formats are allowed in the proposed law:
- The national e-SLOG standard. The e-SLOG format is a single standardized format developed by the Slovenian Chamber of Commerce.
- Any syntax that complies with the European standard EN 16931.
- Other internationally recognized formats, provided both the issuer and recipient mutually agree in the contract.
The government's bill is now with the National Assembly for review and approval.
Technical specifications have not yet been published. The EDICOM compliance team is in constant contact with Slovenian authorities to provide updates on this matter.
B2G e-Invoicing in Slovenia
Electronic invoicing with the public administration has been mandatory in Slovenia since 2015, making it one of the most advanced countries in this area.
Electronic invoices can be sent in the national e-Slog 2.0 format or in UBL 2.1 format (Peppol BIS 3.0).
E-invoices and e-documents for public sector entities must be exchanged through the Public Payments Administration (UJP) as the single entry and exit point.
e-Reporting in Slovenia: Mandatory Submission of Electronic Records
In recent years, Slovenia has actively worked on modernizing its tax system, particularly concerning Value-Added Tax (VAT).
The Slovenian Parliament has introduced significant amendments to the VAT Act, aligning it with European guidelines and international best practices. The most recent changes to the VAT Act, along with the upcoming mandatory electronic VAT record submissions, represent a significant step towards tax digitization and transparency.
One of the most relevant changes is the mandatory submission of VAT records electronically, a system known as e-poročanje (electronic reporting). Starting in July 2025, Slovenia will implement mandatory electronic reporting of VAT ledgers. All businesses will be required to submit VAT records, including invoice data, electronically through the e-Davki portal. This requirement applies to all companies registered for VAT purposes in Slovenia.
Access the system’s technical specifications here.
What Do the Amendments to the VAT Act Mean?
These amendments aim to:
- Facilitate tax collection: Reduce tax fraud and evasion through more efficient controls.
- Simplify procedures: Reduce the administrative burden for businesses by using digital technologies.
- Increase transparency: Ensure all transactions are accurately and timely reported.
