Slovenia: Law on the Exchange of E-Invoices and
Other E-Documents Adopted Effective 1 January 2028

Slovenia’s National Assembly has adopted the Law on the Exchange of Electronic Invoices and Other Electronic Documents, introducing mandatory B2B e-invoice exchange across the country, with effect from 1 January 2028. The reform aims to cut costs, reduce errors, and streamline business processes through automation.

Scope & Background

• E-invoicing is not new in Slovenia: budget users since 2015 and public procurement since 2019 have used e-invoices.
• Between 2015 and 2024, e-invoices issued by public entities rose from ~461,000 to just under 2.2 million (370%+ growth).
• In 2022, 60% of companies with 10+ employees sent e-invoices (small 57%, medium 74%, large 86%).

What Changes in 2028?

• From 1 January 2028, all entities registered in the Slovenian Business Register and self-employed individuals must exchange e-invoices for services performed in Slovenia.
• Paper invoices will no longer be allowed in B2B, while B2C and cross-border transactions may still use paper where applicable.

Consumers

• No change for consumers: default paper invoice unless the consumer opts in to e-invoices; consent is revocable at any time.

What Counts as an E-Invoice & How to Exchange

• An e-invoice is a structured XML document; a PDF is not an e-invoice.
• Human-readable visualisation is mandatory only for consumers.
• Exchange will be decentralised via four secure channels:
  1. E-routing providers
  2. Direct system-to-system exchange
  3. PEPPOL network
  4. miniBlagajna (a free app for low-volume businesses)
• Email is not permitted for B2B exchange (allowed only when the recipient is a consumer).

Tax & Reporting

Only the format changes from paper to electronic.

The law does not require reporting of exchanged e-invoices to the Financial Administration of the Republic of Slovenia; fiscalisation rules for cash receipts remain unchanged.

https://www.gov.si/novice/2025-10-23-drzavni-zbor-sprejel-zakon-o-izmenjavi-elektronskih-racunov-in…

https://uporabna-informatika.si/ui/article/view/212/170