E-Invoicing in Slovenia

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Slovenia has required structured electronic invoicing for all public sector transactions since 1 January 2015.

As part of its ongoing digital tax reform, from 1 July 2025, all VAT-registered businesses will be required to submit structured VAT ledgers monthly. This will replace traditional VAT returns with automated, electronic reporting to the tax authority.

Looking ahead, the proposed Law on the Exchange of Electronic Invoices and Other Electronic Documents will introduce mandatory B2B e-invoicing from 1 January 2027. The reform will bring Slovenia in line with EU Directive 2014/55/EU, enabling structured invoice exchange and improved data visibility across domestic business transactions.

FAQs

What is the legal basis for future B2B e-invoicing in Slovenia?

The cornerstone is the proposed law on the exchange of electronic invoices and other electronic documents (ZIERDED), which will amend existing taxation and payment-services statutes to mandate EN 16931-compliant e-invoices for all domestic business-to-business transactions from 1 January 2027. ZIERDED builds on the provision of payment services to budget users act (ZOPSPU) which already covers B2G, and fully transposes EU Directive 2014/55/EU on e-invoicing in public procurement.

Who will be subject to the B2B e-invoicing mandate?

All legal entities and sole traders registered for VAT in Slovenia, regardless of turnover or sector, must issue and accept electronic invoices in the prescribed format when transacting with other businesses. Micro-enterprises will benefit from a free portal option, while larger firms will connect via certified Peppol access points or through integrated ERP systems.

How does ZIERDED enforce compliance and what are the penalties?

FURS will oversee enforcement. Non-compliant issuers or receivers risk administrative fines starting at €500 per missing or incorrect e-invoice, escalating for repeat offences. Persistent non-adherence may trigger audits, suspension of VAT-refund rights, or temporary bans on public-sector contracting.

Is there a transition or grace period for B2B adoption?

Yes. Once ZIERDED is enacted, businesses will have a six-month transition window to test integrations and onboard with service providers. During this period, paper or PDF invoices may still be accepted under a special “legacy” clause, but only until the end of the transition, after which all transactions must be fully electronic.

What invoice formats must I support?

For B2G transactions, you may use either the Slovenian national e-SLOG format or the EN 16931-compatible Peppol BIS 3.0 standard. Once B2B e-invoicing becomes mandatory in 2027, EN 16931-compliant e-invoices via Peppol BIS 3.0 will be required for all business transactions.

How long must I retain e-invoices and related records?

All electronic invoices issued or received in Slovenia must be archived for 10 years, starting from the end of the calendar year in which the tax became due. For invoices related to immovable property, the retention period extends to 20 years. This ensures that FURS can perform audits or verifications at any point during those statutory periods.

Do archived e-invoices need to remain in their original format?

Yes. You must keep the structured invoice data intact and readable. While you may store visual representations for convenience, the core XML files must remain unaltered to guarantee data integrity and auditability.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	Financial Administration of the Republic of Slovenia
Formats	UBL 2.1
Infrastructure / Platform	B2G: e-Davki portal (eRačun module) and PEPPOL network (since 2018) B2B (upcoming): e-Davki portal for manual submission and the PEPPOL network for automated, real-time exchange (to be enabled under ZIERDED)
E-signature Required	No
Key Deadlines	B2G: Mandatory from 1 January 2015 B2B: Proposed mandatory from 1 January 2027 (subject to enactment of the ZIERDED law)
AR Mandatory	B2G: Yes. All public-sector entities must receive e-invoices electronically. B2B: Not as of yet (upcoming)
AP Mandatory	B2G: Yes. All suppliers to the public sector must issue e-invoices electronically. B2B: Not as of yet (upcoming)
Peppol Available	Yes
Domestic Transactions	B2G: Yes B2B: Not as of yet (upcoming)
Cross-border Transactions	B2G: Yes B2B: Not as of yet (upcoming)
Archiving Period	10 years
Archiving Abroad	Yes

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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