Slovenia Introduces Mandatory B2B
Electronic Invoicing

The Government of the Republic of Slovenia has published a draft act on electronic invoice and other electronic documents exchange (ŽIERDED). The regulation, which will not take effect before 2027, will make electronic invoice exchange mandatory in B2B transactions.

Slovenia is experiencing a groundbreaking development in electronic invoicing. The “Draft Act on the Exchange of Electronic Invoices and Other Electronic Documents (ŽIERDED)” published by the Government of the Republic of Slovenia is preparing to fundamentally transform invoice exchange between businesses in the country.

Expansion from Current System

The currently effective “Act on the Provision of Payment Services to Budget Users (ZOPSPU-1)” only regulates the obligation for business entities that establish contractual relationships with budget users to exchange electronic invoices (B2G).

New regulation: The draft act extends this obligation to all economic entities and their contractual relationships, meaning business entities will have to issue electronic invoices exclusively to other business entities (B2B).

Technical Standards and Implementation

Starting January 1, 2027, all business entities are expected to exchange electronic invoices exclusively in their mutual business relations. The system will operate with three different standards:

• e-SLOG national standard
• EN 16931 standard
• Mutually agreed internationally recognized structured electronic invoice formats

Consumer Transactions Optional

Businesses issuing electronic invoices to consumers will be optional and require advance agreement from both parties. If consumers consent to receive electronic invoices, they will be able to receive them through electronic invoicing service providers or via email. Important: Consumers will have the right to request paper invoices from businesses at any time.

The legal change is in draft phase, and the effective date is not before January 1, 2027. This information is based on legislation and regulations which could be subject to change at any time by respective authorities, and updates will be provided if required.

https://e-uprava.gov.si/si/drzava-in-druzba/e-demokracija/predlogi-predpisov/predlog-predpisa.html?id=16826&lang=si