Slovenia will introduce mandatory e-invoicing for all domestic B2B transactions from 1 January 2028, with multiple approved exchange methods and a free system for smaller businesses.
Slovenia has enacted the Act on the Exchange of Electronic Invoices and Other Electronic Documents, published in the Official Gazette on 6 November 2025, which establishes mandatory e-invoicing for domestic B2B transactions.
Under the Act, suppliers must exchange e-invoices using approved methods, including registered e-route providers, the PEPPOL network or certified PEPPOL access points, or a company’s own direct exchange systems. A free system will be provided by the tax authority for smaller businesses.
The legislation forms part of broader regulatory updates in Slovenia covering public finance, administration, and social policy. Other recently passed acts address financial transactions managed by the UJP (Uprava Republike Slovenije za javna plačila), the establishment of the Business Register of Slovenia (ZPRS-2), taxation for employee-owned cooperatives, and sector-specific measures including public safety, forest management, and co-financing for the 2029 men’s European Basketball Championship.
The new rules take effect from 1 January 2028.
Earlier, MoF announced that the National Assembly 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.
