Slovenia Moves Toward Mandatory E-Invoicing for All Businesses by 2028

Starting January 1, 2028, all business-to-business (B2B) transactions in Slovenia must use electronic invoices, marking a major step toward the EU’s VAT in the Digital Age (ViDA) initiative.

On October 23, 2025, Slovenia’s National Assembly approved the Act on the Exchange of Electronic Invoices and Other Electronic Documents, aiming to simplify business operations and reduce administrative costs.

Key Highlights

• Effective Date: January 1, 2028
• Who Must Comply: All companies registered in Slovenia and self-employed individuals
• What Changes: Paper invoices will no longer be accepted for B2B transactions
• B2C Transactions: No change, paper invoices are still allowed unless customers agree to receive e-invoices

How E-Invoices Will Be Exchanged

E-invoices must be sent as structured XML files (not PDFs), allowing automation and easy processing.
Exchange can happen through:

• The PEPPOL network
• Direct exchange systems between businesses
• MiniBlagajna, a free tool for small businesses
• Email, but only when sending to consumers

The system is decentralized, meaning businesses will not need to report each invoice to the Financial Administration. The law also sets standards for exchanging other electronic business documents such as e-orders, e-delivery notes, and e-payment reminders.

What’s Next

The law has been forwarded to the National Council and will become official once signed by the President.