Slovenia

Slovenia has required e-invoicing for suppliers to public bodies since 2015 and has now legislated a private-sector mandate. The Act on the Exchange of Electronic Invoices and Other Electronic Documents, adopted on 23 October 2025, makes e-invoicing mandatory for domestic B2B transactions from 1 January 2028. The date was postponed from earlier proposals, and the plan to report invoices to FURS was dropped.

The model is decentralised. Businesses exchange eSLOG 2.0 e-invoices via providers, direct connections, Peppol or a free application for smaller businesses, rather than through one government portal. Until 2028, B2B invoices can still be issued on paper or as PDFs, while B2C invoicing is not covered by the mandate.

From 1 January 2028, the B2B mandate applies to business entities registered in the Slovenian Business Register and to natural persons carrying out business activities, for domestic supplies of goods and services. Paper invoices will remain possible only for consumers and for transactions with foreign entities.

Suppliers to Slovenian public bodies are already required to use e-invoicing. B2C invoicing is outside the new mandate, and consumers retain the right to request paper. Non-resident suppliers without Slovenian registration should confirm their position, as the mandate is framed around domestic B2B supplies.

From 2028, domestic B2B invoices must be exchanged as structured XML e-invoices, and paper invoices will no longer be accepted for in-scope transactions. Email-based exchange of e-invoices is explicitly prohibited, so invoices must travel through an approved exchange method. The law also sets formatting requirements for e-invoices and standards for other electronic documents, such as orders and delivery notes.

There is no general obligation to report exchanged invoices to FURS. Businesses should prepare their ERP to produce compliant structured invoices, receive incoming e-invoices and archive them under Slovenian rules. Until 1 January 2028, the current rules continue to apply, so ordinary invoices remain valid for domestic B2B trade.

Slovenia's e-invoice format is eSLOG 2.0, a national XML standard. Under the Act, e-invoice exchange will be decentralised and use one of four approved methods: e-route providers, direct exchange systems, the international Peppol network or a free application for smaller businesses. Email exchange is not permitted.

For public-sector invoicing, e-invoices have been mandatory since 2015, with the public payments administration (UJP) as the established infrastructure. FURS supervises the framework through the eDavki portal, but it is not a central clearance platform. Peppol is an available B2B route rather than the only mandated channel, so businesses should check which methods their trading partners support.

Slovenian businesses have until 2028, but ERP and exchange readiness takes time. HubBroker can connect your ERP to e-invoice exchange workflows, transform invoice data into the structured formats required and manage inbound supplier invoices, including converting PDFs through Intelligent Document Processing.

Peppol connectivity is available for businesses that choose that route. Format support for eSLOG 2.0, and the use of providers or direct exchange, would be assessed during scoping. For companies with operations in several countries, HubBroker can manage Slovenian invoice flows alongside other European requirements on one platform.