Slovenia to require e-invoicing for all domestic B2B transactions from 2028.
Slovenia’s Ministry of Finance (MoF) announced that the National Assembly had passed the Law on the Exchange of Electronic Invoices and Other Electronic Documents, introducing mandatory electronic invoicing (e-invoicing) for domestic business-to-business (B2B) transactions on 23 October 2025.
The law aims to simplify business operations, reduce costs, and support the ongoing digitalisation of the economy. It will come into effect on 1 January 2028, allowing businesses sufficient time to prepare.
Spread of e-invoice use
The use of e-invoices is not new. Budget users have been required to use them since 2015, and public procurement clients since 2019. The number of e-invoices issued by budget users to other budget users, consumers, and businesses increased from almost 461,000 in 2015 to just under 2.2 million in 2024, a growth of over 370%. The consistent rise in exchanged e-invoices highlights the recognized benefits of their use.
According to research on the development of e-invoice usage in Slovenia, in 2022, approximately 60% of companies with 10 or more employees sent e-invoices, broken down as 57% of small, 74% of medium-sized, and 86% of large companies.
As of 1 January 2028, a mandatory e-invoice exchange will apply to all business entities registered in the Slovenian Business Register and to individuals conducting business for services provided in Slovenia. After this date, paper invoices will no longer be allowed in B2B transactions but will still be permitted for transactions with consumers and foreign companies.
Regulations for consumers
The proposed law does not introduce changes for consumers. Companies will continue issuing invoices in paper form unless the consumer agrees to receive them electronically. Consumers may withdraw their consent to receive e-invoices at any time and request that the business entity send invoices in paper form.
Positive effects of the new rules
As the economy follows the trend of business digitalization, the mandatory e-invoice exchange for business entities will provide multiple benefits, including:
- Time savings
- Greater security
- Elimination of errors from manual data entry
- More transparent and automated processes
- Lower costs
- Standardized rules
- Positive environmental impact
Methods of e-invoice exchange
It should be noted that an e-invoice is a structured electronic document in XML format, which allows full automation of business operations. A PDF invoice is not an e-invoice. According to the law, e-invoice visualization is only mandatory for consumers.
E-invoice exchange will occur decentrally through four secure methods:
- E-path providers
- Direct exchange via internal systems
- The international PEPPOL network
- The free miniBlagajna application for entities with smaller business volumes
All exchange methods will use secure electronic channels. Sending invoices via email will not be allowed, except when the recipient is a consumer.
The law does not require reporting of exchanged e-invoices to the Financial Administration of the Republic of Slovenia. The method of validating cash receipts remains unchanged, as the law does not alter provisions of the Law on Tax Validation of Invoices. Only the format of the invoice changes—from paper to electronic.
E-Invoice regulation in other European countries
Several European countries already operate B2B e-invoice exchange systems. Italy introduced it in 2019, Serbia in 2023. In 2026, Croatia, Belgium, Poland, and France will implement it, followed later by Germany, Slovakia, Estonia, Latvia, and Spain.
The law gradually prepares Slovenia for changes to the VAT Directive (ViDA), which governs value-added tax in the digital age. By 2030, e-invoicing for cross-border transactions and reporting to tax authorities will become mandatory for VAT payers.
Exchange of other e-documents
Finally, the newly adopted law does not mandate the exchange of other electronic documents but sets standards and methods if companies choose to exchange them. Such documents include e-purchase orders, e-delivery notes, e-reminders, and e-IOPs (open item statements).
