SLOVENIA

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

​B2G/G2G eInvoicing

Adoption timeline

Since January 2015, all Slovenian businesses and public entities must send electronic invoices to government agencies

Model

CENTRALISED MODEL via central platform (mostly used for domestic transactions)​

​INTEROPERABILITY via Peppol framework (mostly used for international transactions)

Format

• National format e-Slog​
• PEPPOL BIS 3.0

Archiving

It is mandatory to store invoices for 10 years

External references:

• Tax Administration of Slovenia – [link]

Other requirements

B2B eInvocing (draft regulation pending on approval) ​

Slovenia intends to mandate B2B eInvoicing from June 1, 2026,according to a currently a proposal awaiting approval by the National Assembly. ​

This proposal mandates the exchange of structured e-Invoices in accepted formats, which must be reported to the Slovenian tax administration within eight days. It covers both domestic and cross-border B2B invoices, whereas business-to-consumer (B2C) invoices can still be issued in paper format. This initiative aligns with the European Union’s broader goals under the VAT in the Digital Age proposals, aiming to standardize e-Invoice reporting across the EU by July 2030