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Slovenia e-Invoicing
Updated 6 November 2025
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Slovenia has required suppliers to send invoices to public sector budget users as e-invoices through the UJP single entry and exit point since 1 January 2015. B2B e-invoicing becomes mandatory on 1 January 2028 under the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), published in Uradni list RS no. 85/2025, which transposes ViDA Directive (EU) 2025/516. Exchange is decentralised through registered e-route providers, the Peppol network, direct system-to-system links or a free tax authority application, with no reporting of invoice data to FURS. VAT-registered businesses file electronic VAT ledgers for periods from 1 July 2025.
Slovenia e-Invoicing OverviewViDA
B2B
planned
from 1 January 2028Mandatory from 1 January 2028 under the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) , whose Article 7 requires business entities to exchange only e-invoices for mutual supplies of goods and services performed in Slovenia. The obligation reaches units entered in the Slovenian Business Register and natural persons carrying on an activity. Article 9 sets out the exchange routes: e-route providers entered in the UJP list, the Peppol network through certified access points, direct exchange between the parties' own systems, and a free application run by the tax authority for smaller volumes. Article 5 accepts the national e-SLOG standard, syntaxes compliant with the European standard, and other internationally established standards where the parties have agreed on them. No invoice data are reported to FURS.
B2G
mandatory
since 1 January 2015Budget users receive and issue invoices only as e-invoices through the single entry and exit point operated by the Administration of the Republic of Slovenia for Public Payments (UJP) , mandatory since 1 January 2015 under the Provision of Payment Services to Budget Users Act (ZOPSPU-1), which transposes Directive 2014/55/EU . Legal persons send e-invoices through banks and e-route providers holding a contract with UJP, through the UJPeRačun web portal or over Peppol, which UJP has supported since 2018; natural persons use the portal only. Article 10 of ZIERDED keeps exchange with budget users on the UJP route once the B2B mandate applies.
B2C
none
Next deadline1 January 2028 · B2B e-invoicing mandatory
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Implementation Timeline(12 events)
Key mandate dates. Select a date for detail, or show all updates below.
B2G e-invoicing mandatory through UJP
1 January 2015
B2G
ViDA package published in the Official Journal
25 March 2025
EU Level
Member States may introduce mandatory e-invoicing without a derogation under specific conditions, alongside improvements to the IOSS framework.
Electronic VAT ledgers become compulsory
1 July 2025
General
For tax periods from 1 July 2025 taxable persons must file the record of calculated VAT and the record of input VAT deduction to the tax authority electronically in a prescribed XML structure, per FURS guidance on the VAT records and the pre-filled VAT return . Filing at least three working days before the return deadline produces a pre-filled VAT return.
National Assembly adopts ZIERDED
23 October 2025
B2B
The National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) , which transposes ViDA Directive (EU) 2025/516 and mandates B2B e-invoicing from 1 January 2028. The reporting of invoice data to the tax authority proposed in earlier drafts was not carried into the adopted text.
ZIERDED published in Uradni list RS no. 85/2025
6 November 2025
B2B
ZIERDED was published in Uradni list RS no. 85/2025 and, under Article 28, enters into force on the thirtieth day after publication. Article 27 gives the Minister of Finance twelve months from entry into force to issue the implementing regulation covering exchange through UJP, provider registration and service quality.
ViDA: OSS and IOSS clarifications
1 January 2027
EU Level
Minor legislative clarifications for the One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes take effect.
UJP list of e-route providers established
1 October 2027
B2B
B2B e-invoicing mandatory
1 January 2028
B2B
ViDA: platform obligations and VAT registration
1 July 2028
EU Level
Platform economy compliance rules, Single VAT Registration reforms and mandatory reverse charge for non-identified suppliers take effect.
ViDA: cross-border B2B digital reporting
1 July 2030
Intra-EU
Digital Reporting Requirements apply to cross-border B2B transactions across the EU.
ViDA: domestic alignment
1 January 2035
Domestic
Member States must align domestic digital transaction reporting systems with the EU standard.
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Compliance Regime
CTC Model
Decentralised (Peppol)
Decentralised exchange with no government pre-clearance and no reporting of invoice data to the tax authority, a model settled when the earlier proposal to report invoices to FURS within eight days was dropped. Under Article 9 of ZIERDED business entities exchange e-invoices through e-route providers entered in the UJP list, over the Peppol network via certified access points, directly between their own systems where both sides agree, or through a free application operated by the tax authority. Supervision is split under Article 23: UJP oversees e-route providers, the tax authority oversees the e-invoicing obligation itself, and the Market Inspectorate oversees the consumer rules. Public sector exchange continues to pass through the UJP single entry and exit point .
Network
Peppol
Standards
EN 16931, Peppol BIS Billing 3.0
Record-keeping & Reporting
Archiving
Article 18 of ZIERDED requires every issuer and recipient other than a consumer to store e-invoices in line with the VAT and accounting rules. Article 86 of the VAT Act (ZDDV-1) sets ten years from the end of the year the invoice relates to, and twenty years for invoices relating to immovable property, in the original form in which the invoice was sent or made available, per FURS guidance on invoices . The tax authority keeps e-invoices sent or received through its own free application for five years, and e-route providers retain traffic data for two years and return messages for five years under Article 19.
SAF-T
N/A
No SAF-T obligation. Taxable persons instead file the calculated-VAT and input-VAT ledgers to FURS in a prescribed XML structure.
Technical Formats
e-SLOG 2.0 (XML)
UBL 2.1
UN/CEFACT CII
Penalties
Failure to exchange e-invoices
Article 24 of ZIERDED sets a fine of EUR 1,000 to EUR 3,000 for a legal person that breaches the duty to exchange only e-invoices under Article 7(1) or that exchanges outside the routes permitted by Article 9(1). A sole trader or self-employed person faces EUR 500 to EUR 1,500 and the responsible person EUR 100 to EUR 500.
Unregistered e-route provider
Traffic data retention
Consumer e-invoicing breaches
Article 25 of ZIERDED fines a legal person EUR 500 to EUR 1,500 for issuing an e-invoice or e-document to a consumer without prior express agreement, for omitting the visualised invoice content, or for refusing a paper invoice when the consumer requests one. A sole trader or self-employed person faces EUR 100 to EUR 500 and the responsible person EUR 50 to EUR 250.
Exemptions
Supplies to consumers
Related Countries
Frequently asked questions about e-Invoicing in Slovenia
Yes, e-Invoicing is mandatory in Slovenia for B2G (since 2015-01-01) transactions.
B2B e-Invoicing in Slovenia is planned for future implementation since 2028-01-01. Mandatory from 1 January 2028 under the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) , whose Article 7 requires business entities to exchange only e-invoices for mutual supplies of goods and services performed in Slovenia. The obligation reaches units entered in the Slovenian Business Register and natural persons carrying on an activity. Article 9 sets out the exchange routes: e-route providers entered in the UJP list, the Peppol network through certified access points, direct exchange between the parties' own systems, and a free application run by the tax authority for smaller volumes. Article 5 accepts the national e-SLOG standard, syntaxes compliant with the European standard, and other internationally established standards where the parties have agreed on them. No invoice data are reported to FURS.
B2G e-Invoicing in Slovenia is mandatory since 2015-01-01. Budget users receive and issue invoices only as e-invoices through the single entry and exit point operated by the Administration of the Republic of Slovenia for Public Payments (UJP) , mandatory since 1 January 2015 under the Provision of Payment Services to Budget Users Act (ZOPSPU-1), which transposes Directive 2014/55/EU . Legal persons send e-invoices through banks and e-route providers holding a contract with UJP, through the UJPeRačun web portal or over Peppol, which UJP has supported since 2018; natural persons use the portal only. Article 10 of ZIERDED keeps exchange with budget users on the UJP route once the B2B mandate applies.
Slovenia supports the following e-Invoice formats: e-SLOG 2.0 (XML), UBL 2.1, UN/CEFACT CII.
Slovenia uses the following e-Invoicing standards: EN 16931, Peppol BIS Billing 3.0. Archiving requirement: Article 18 of ZIERDED requires every issuer and recipient other than a consumer to store e-invoices in line with the VAT and accounting rules. Article 86 of the VAT Act (ZDDV-1) sets ten years from the end of the year the invoice relates to, and twenty years for invoices relating to immovable property, in the original form in which the invoice was sent or made available, per FURS guidance on invoices . The tax authority keeps e-invoices sent or received through its own free application for five years, and e-route providers retain traffic data for two years and return messages for five years under Article 19..
Yes, Slovenia uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.
Decentralised exchange with no government pre-clearance and no reporting of invoice data to the tax authority, a model settled when the earlier proposal to report invoices to FURS within eight days was dropped. Under Article 9 of ZIERDED business entities exchange e-invoices through e-route providers entered in the UJP list, over the Peppol network via certified access points, directly between their own systems where both sides agree, or through a free application operated by the tax authority. Supervision is split under Article 23: UJP oversees e-route providers, the tax authority oversees the e-invoicing obligation itself, and the Market Inspectorate oversees the consumer rules. Public sector exchange continues to pass through the UJP single entry and exit point .
Slovenia has penalties for e-Invoicing non-compliance. Failure to exchange e-invoices: Article 24 of ZIERDED sets a fine of EUR 1,000 to EUR 3,000 for a legal person that breaches the duty to exchange only e-invoices under Article 7(1) or that exchanges outside the routes permitted by Article 9(1). A sole trader or self-employed person faces EUR 500 to EUR 1,500 and the responsible person EUR 100 to EUR 500. Unregistered e-route provider: Providing e-invoice and e-document exchange services without being entered in the list of e-route providers under Article 12(1) carries the same Article 24 fine of EUR 1,000 to EUR 3,000 for a legal person, per ZIERDED . Traffic data retention: Failing to retain traffic data on exchanged e-invoices and e-documents, conversion data and return messages for the prescribed period and in the prescribed manner under Article 19 is fined EUR 1,000 to EUR 3,000 for a legal person under Article 24 of ZIERDED .
Yes, Slovenia is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.
The next e-Invoicing deadline in Slovenia is 1 January 2028: B2B e-invoicing mandatory. Article 7 of ZIERDED requires business entities to exchange only e-invoices for mutual supplies of goods and services performed in Slovenia. Fines und
Exemptions from Slovenia e-Invoicing may apply to: Supplies to consumers, Supplies not performed in Slovenia. Check specific criteria as exemptions vary by transaction type and business size.