Slovenia B2B e-Invoicing Draft Law 2026 and
e-SLOG Compliance

Slovenia has published a draft law aimed at implementing mandatory B2B (business-to-business) e-invoicing, which is part of a broader initiative to enhance digital transactions and compliance with European standards. The proposed legislation, known as the Act on the Exchange of Electronic Invoices and Other Electronic Documents, mandates that all business entities report e-invoices to the Slovenian tax authority (FURS) within eight days of issuance or receipt, starting from June 1, 2026.

Key Features of the Draft Law

• Mandatory Reporting: E-invoices must be reported in the e-SLOG standard, which is a single standardized format developed by the Chamber of Commerce of Slovenia. This requirement applies to both domestic and cross-border B2B transactions.
• Scope of Application: Initially, the law does not cover B2C (business-to-consumer) transactions, allowing consumers the option to choose between electronic and paper invoices.
• Compliance with European Standards: The draft aligns with the EU directive on e-invoicing (Directive 2014/55/EU), allowing the use of other internationally recognized standards if agreed upon by the parties involved.
• Implementation Timeline: The law is set to take effect on June 1, 2026, giving businesses time to adapt to the new requirements.

This initiative reflects Slovenia’s commitment to digital transformation in financial transactions and aligns with broader European efforts to streamline invoicing processes across member states. 

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).