Electronic invoice in Slovenia

Comprehensive guide to electronic invoicing in Slovenia – B2G mandate since 2015 via UJP eRačun with e-SLOG and Peppol support

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Overview

Slovenia has had mandatory B2G e-invoicing since 2015, and now has a law for the rest. ZIERDED — the Act on the Exchange of Electronic Invoices and Other Electronic Documents (Zakon o izmenjavi elektronskih računov in drugih elektronskih dokumentov) — was adopted on 23 October 2025 and makes structured e-invoicing compulsory for domestic B2B from 1 January 2028.

Two things about it are widely misreported. It is not a clearance or reporting system — the earlier proposal to report invoice data to the tax authority within eight days was dropped, and the final law contains no per-invoice transmission to FURS. And it is not a Peppol mandate: Peppol is one of four permitted channels, of equal standing with the others. What the law does ban is ordinary email.

EAS 9949

the Slovenian VAT number — there is no national scheme for the business register

4 channels

permitted for domestic B2B — and plain email is not one of them

10 years

retention for invoices, rising to 20 where real estate is involved

Timeline

The 2028 date has moved several times. Earlier proposals pointed at April 2026, then July 2026, then January 2027. The adopted law settles on 2028 — and along the way lost its reporting obligation entirely.

Already in force

1 January 2015

Mandatory e-invoicing to budget users

Suppliers of goods and services to budget organisations must send electronic invoices through the infrastructure of the Public Payments Administration (Uprava Republike Slovenije za javna plačila, UJP).

2 January 2016

Cash fiscalisation begins

A separate real-time system for cash invoices, connecting cash registers to FURS. It is not replaced by ZIERDED — see Cash fiscalisation.

November 2019

EN 16931 extended beyond budget users

ZOPSPU-1A, published on 26 July 2019, extended the European standard rules to contracting authorities under the public procurement legislation, including those that are not budget users. The relevant provisions applied three months after entry into force.

23 October 2025

ZIERDED is adopted

The National Assembly adopts the Act on the Exchange of Electronic Invoices and Other Electronic Documents; it was published on 6 November 2025.

Still ahead

1 April 2027

The provider chapter applies

The ZIERDED provisions on e-path providers (ponudniki e-poti) start to apply — the first operative date for anyone intending to run national infrastructure. See Requirements for providers.

1 October 2027

The UJP provider register opens

UJP is to maintain the official register of registered e-path providers from this date, three months before the mandate itself.

1 January 2028

Domestic B2B e-invoicing becomes mandatory

Structured e-invoices must be sent and received between businesses covered by the Act. Paper and PDF-only invoices stop satisfying the mandate.

1 July 2030

ViDA digital reporting for intra-EU B2B

The EU obligations for the cross-border transactions in scope. See ViDA and 2030.

The secondary legislation is still outstanding. The implementing acts are due within twelve months of the law entering into force — approximately by 6 December 2026 — and the full set has not yet appeared. Final APIs, testing procedures and the details of the national register may therefore still be specified. Build with those layers configurable.

Who is in scope

Suppliers to budget usersMandatory e-invoicing through UJP since 2015

Other contracting authoritiesBrought under the EN 16931 rules from late 2019, including bodies that are not budget users

Domestic B2B from 2028Mandatory for all business entities entered in the Slovenian Business Register (Poslovni register Slovenije) and for natural persons carrying on an activity, for services supplied in Slovenia. Both sending and receiving are covered

Foreign counterpartiesThe 2028 mandate does not extend to foreign companies — and paper invoices remain permitted in dealings with them

ConsumersNo mandate, and paper remains permitted. An e-invoice may only be sent to a consumer by agreement — see B2C and consent

Two points that get lost. First, the boundary is drawn precisely: after 1 January 2028 paper invoices are no longer allowed between businesses, but they remain allowed with consumers and with foreign companies. Second, the mandate is two-sided — a Slovenian business must be able to receive structured invoices as well as issue them, so a company that sells only to consumers still needs receiving capability for its own suppliers.

B2G and UJP

UJP is the central gateway for public sector invoicing, and it has been for a decade. Three routes reach budget users:

National e-path providersIncluding banks, through the domestic exchange network

PeppolAll Slovenian budget users are reachable over Peppol through the UJP Access Point

UJPeRačun portalManual web entry, for suppliers without a system

UJP acts as a routing and delivery gateway, not as a tax clearance platform. It validates and forwards; it does not authorise the invoice for VAT purposes. Foreign suppliers can and do invoice Slovenian budget users through their own certified Peppol Access Point without any Slovenian registration.

The four channels

From 2028 the law sets out four ways to exchange a domestic B2B e-invoice. They are alternatives, not a hierarchy — and understanding that Peppol is one option among four is the difference between a correct implementation plan and an expensive assumption.

National e-path providers

Providers registered with UJP in the national register — the domestic exchange network, with its own accreditation and obligations.

Certified Peppol Access Points

The Peppol Network and its certified Access Points, listed in the Act as a channel in their own right.

Direct system-to-system connection

Permitted only by agreement between the parties, and only where the requirements on security, integrity, identification, delivery notifications and delivery deadlines are met.

miniBlagajna — the free application

The state's free tool, intended for entities with a smaller volume of business, with transmission through UJP as the transport point. Format choice is restricted — see Formats and PDF.

All four routes run over secure electronic paths. Sending by email will not be permitted — except where the recipient is a consumer. That is the operational change most Slovenian SMEs will actually feel in 2028: not the XML, which their accounting software will produce, but the loss of "just email it over" in business-to-business trade.

The model

The future Slovenian B2B system is decentralised and non-clearance. ZIERDED does not provide for transmitting each electronic invoice to the tax authority.

FURS does not confirm the invoice before it is sent

No tax authorisation number is a condition of the invoice's validity

The buyer does not wait for tax authority approval

Peppol is not supplemented by a mandatory fifth tax corner

The free miniBlagajna application does not change this. It is a tool for creating and exchanging invoices, transmitted through UJP as the transport point — the law does not provide that the invoice data collected there is used for mandatory transaction reporting. The government states the position plainly: the Act does not provide for reporting exchanged e-invoices to FURS, and it does not interfere with the Cash Register Validation Act. What changes is the form of the invoice, from paper to electronic — not the tax process around it.

Worth stating explicitly because earlier commentary said otherwise: the proposal circulated in 2025 included reporting invoice data to FURS within eight days. That obligation was removed from the adopted Act. Any planning document still budgeting for a Slovenian e-reporting build is working from a superseded draft.

Other e-documents are enabled, not mandated

ZIERDED does not require the exchange of other electronic documents. What it does is set the standards and the method of exchange if businesses choose to use them — covering the e-order, e-delivery note, e-reminder and e-IOP (statement of open items). Useful to know when a client asks whether the 2028 project has to cover the whole document set: it does not.

Cash fiscalisation

Slovenia already has a CTC-like system, and it has nothing to do with ZIERDED. Since 2 January 2016, cash registers connect to a central FURS system which confirms and stores invoice data in real time at the moment of issue.

Three regimes therefore coexist and should never be conflated: cash fiscalisation (real-time confirmation of cash invoices by FURS, in force), B2B e-invoicing from 2028 (structured exchange with no tax clearance), and ViDA from 2030 (near-real-time reporting of cross-border intra-EU transactions). ZIERDED replaces neither of the other two.

Formats and PDF

ZIERDED permits three categories of format, which makes Slovenia unusually flexible for a mandate country.

e-SLOGThe national standard, currently e-SLOG Electronic Invoice 2.0, designed to be compatible with EN 16931. UJP already supports e-SLOG 2.0 exchange, including over Peppol

EN 16931 syntaxesThe law refers dynamically to the European Commission's syntax list — currently UBL 2.1 Invoice and Credit Note, and UN/CEFACT CII, XML Schemas D16B. Both are legally admissible

Other standardsOther internationally established standards, if contractually agreed between the parties

Over PeppolPeppol BIS Billing 3.0 is a CIUS of EN 16931, and its actual syntax is UBL 2.1 Invoice and Credit Note

miniBlagajna is narrower

The free application will only handle e-SLOG or syntaxes from the official EN 16931 list. An arbitrary international format agreed between the parties is not available on that channel — so the format freedom the Act grants does not extend to the free option.

Where the PDF sits

A PDF is not an electronic invoice within the meaning of ZIERDED. The mandatory domestic B2B invoice must be a structured, machine-readable document capable of automatic processing.

A PDF remains useful as the visualisation of the XML invoice, as an attachment, as the readable version for a consumer, and in dealings with foreign companies outside the domestic mandate where the general VAT rules and the parties' agreement allow it. Where a structured e-invoice is sent to a consumer, a visualised version is mandatory.

B2C and consent

For consumers the Act changes nothing by default: businesses continue to issue paper invoices unless the consumer agrees to receive them electronically. An electronic invoice may be sent to a consumer only on the basis of prior explicit consent, and a consumer may withdraw that consent at any time and require the business to revert to paper.

Where a structured e-invoice does go to a consumer, a visualisation is mandatory — and notably it is mandatory only for consumers. Email delivery also remains permitted in this direction, which is the single exception to the ban on email.

These are enforceable duties with their own penalty scale — lower than the B2B one, but real. A retailer that switches everyone to electronic invoices by default, without consent and without a readable version, is committing a distinct offence from anything on the B2B side. The right to withdraw consent means the paper path has to stay operational, not just documented.

Identifiers

The national Peppol electronic address scheme is 9949 — Slovenia VAT number (SI:VAT), used in EndpointID/@schemeID. The UJP participant identifier, for example, takes the form 9949:si10641424.

There is no separate Slovenian EAS for the business register number in the current Peppol code list — unlike Estonia, Latvia or Lithuania, where the registry code is available alongside the VAT number. General international schemes such as GLN 0088 can be used where the parties agree, but 9949 is the Slovenia-specific one, and a participant without a VAT number is correspondingly harder to address.

Peppol in Slovenia

Peppol is legally not the sole or compulsory channel, either for B2G today or for B2B from 2028. It matters practically because every Slovenian budget user is reachable through the UJP Access Point — but the system cannot be described as Peppol-based.

No national Peppol Authority

OpenPeppol lists the Slovenian Ministry of Finance and UJP as an AP Provider and an SMP Provider — but not as a Peppol Authority, and UJP sits within the OpenPeppol governance zone. So UJP is simultaneously the state B2G gateway, a certified Access Point and an SMP provider, while OpenPeppol performs the contracting authority function for Slovenian Access Points.

Requirements for providers

Two statuses exist in Slovenia and they are not the same thing: a national e-path provider (ponudnik e-poti) registered with UJP, and a certified Peppol Access Point operating over the Peppol Network.

National e-path provider registration

Working through the national infrastructure requires entry in the UJP register, which is a genuine national accreditation — functionally similar to admitting a national e-delivery provider. The conditions include:

—An application, followed by successful testing with UJP

—Testing of invoice transmission and of return messages

—Testing of the exchange of national recipient register data

—Confirmation of compliance with the quality requirements

—An administrative decision by UJP admitting the provider to the register

Does a Peppol Access Point also need this?

On the literal wording of Article 9 — no, not where the provider serves clients through Peppol. The Act lists registered e-path providers, the Peppol Network, certified Peppol Access Points and direct systems separately, which indicates that a Peppol Access Point is an independent lawful channel and need not also obtain national provider status merely to deliver over Peppol. Registration is needed if the same provider wants to connect to the national UJP register and exchange invoices outside Peppol as a ponudnik e-poti.

Foreign Access Points and local presence

A certified Access Point from another EU country can serve Slovenian clients. For B2G this is already confirmed in practice — Slovenian and foreign legal entities may invoice budget users through their own certified Peppol Access Point. For the 2028 B2B regime the Act does not restrict the Peppol route to Slovenian Access Points either.

No requirement in ZIERDED for a Slovenian legal entity, office, local director, tax or technical representative, official Slovenian mailbox or local hosting

Tellingly, the provider register asks for a Slovenian registration number only if the provider is registered in the Slovenian Business Register — which implies a foreign provider can register without a local entity

The requirement for a Slovenian qualified certificate or SI-PASS applies to users of the manual UJPeRačun portal, not to foreign Peppol Access Points

What a registered national provider must deliver

The obligations on a registered e-path provider are more detailed than most national regimes, and worth reading before deciding you want that status:

—Public terms of service, an SLA and availability description, support and a complaints procedure

—Dispute resolution and service termination procedures; protection of personal data and business secrets

—A unique identifier for every document; security, authenticity of origin and integrity

—Open interconnection with other providers, and exchange of documents even where formats differ

—Automatic delivery responses, and messages on substantive acceptance or rejection

—Delivery no later than the next working day, and notification of failures and force majeure

Retention splits three ways, which is unusual and easy to implement wrongly. Transport metadata: two years. Return messages: five years. The invoice itself: kept by sender and recipient under the VAT and accounting rules — and as a general rule the provider deletes the transmitted document after successful delivery unless the parties have separately agreed archiving.

Penalties and VAT deduction

From 2028, sanctions apply to failing to issue or receive a mandatory domestic B2B e-invoice, using an impermissible transport channel, providing national e-path services without registration, and breaching the requirements on retaining transport data and messages.

B2B breaches

Legal person€1,000 – €3,000

Sole trader or self-employed professional€500 – €1,500

Responsible officer€100 – €500

B2C breaches

For sending an e-invoice without the consumer's consent, failing to provide a visualisation, or refusing to issue a paper invoice:

Legal person€500 – €1,500

Sole trader or self-employed professional€100 – €500

Responsible person€50 – €250

VAT deduction

Until 1 January 2028 — no. The Slovenian VAT Act (ZDDV-1) permits paper and electronic invoices. To deduct input VAT the taxpayer needs an invoice complying with Articles 80a–84a of ZDDV-1 and must meet the other substantive and formal conditions.

From 1 January 2028, the structured electronic form becomes the mandatory lawful form of exchange for domestic B2B, so a paper or PDF-only invoice will breach ZIERDED and create a serious compliance risk.

But the two questions stay separate. ZIERDED imposes administrative fines; it contains no provision that the absence of an e-invoice automatically and unconditionally cancels the buyer's right to deduct VAT, and it does not replace the substantive conditions under ZDDV-1.

Archiving

Invoices are generally retained for ten years, rising to twenty years where the invoice relates to real estate. Electronic invoices are kept in their original, unaltered digital form.

Retain the XML — the e-SLOG or UBL document is the invoice, and a rendered PDF is a visualisation of it

The archiving duty is the taxpayer's, not the provider's. A registered e-path provider generally deletes the transmitted document after successful delivery unless archiving was separately agreed

Provider-side periods are shorter and different: two years for transport metadata, five years for return messages

That second point deserves emphasis. Slovenia is one of the few countries to say explicitly in law that the intermediary discards the document — so a business that assumes its provider is quietly keeping a copy for ten years will find nothing there in year three.

ViDA and 2030

From 1 July 2030, ViDA introduces mandatory e-invoicing and transaction-level digital reporting for the covered cross-border B2B transactions inside the EU. The reporting will be based on e-invoice data and will replace the existing system of aggregated recapitulative statements.

Slovenia has not yet published a national technical architecture for ViDA reporting. Whether it runs through a Peppol five-corner arrangement, a separate FURS interface or another mechanism is undecided — which means the 2028 domestic build and the 2030 reporting build should be kept deliberately loosely coupled.

How we help

Slovenia does not require a licence to serve clients over Peppol — but it does require getting the channel question right:

Peppol BIS Billing 3.0 and EN 16931 in both syntaxes — UBL 2.1 and UN/CEFACT CII D16B

Conversion to and from e-SLOG 2.0, so a Slovenian accounting system can reach a Peppol-only counterparty and vice versa

Addressing on 9949, with the endpoint verified rather than assumed from the VAT number

Delivery to Slovenian budget users through UJP over Peppol, without Slovenian registration

Receiving capability in place well before 2028, since the mandate is two-sided

Archiving of the structured document on the taxpayer's side, given that the intermediary deletes it after delivery

A build that stays adaptable until the implementing acts are published

Connection by API, SFTP and CSV, with ERP and IDoc source data

Frequently asked questions

When does B2B e-invoicing become mandatory in Slovenia?

1 January 2028, under ZIERDED, adopted on 23 October 2025 and published on 6 November 2025. The date moved several times before landing there — earlier proposals pointed at April 2026, July 2026 and January 2027. Both sending and receiving structured e-invoices become mandatory between covered Slovenian businesses.

Does Slovenia require invoice data to be reported to the tax authority?

No. The proposal circulating in 2025 included an eight-day reporting obligation to FURS, and that was removed from the adopted Act. ZIERDED does not provide for transmitting each electronic invoice to the tax authority: FURS does not confirm the invoice before it is sent, no authorisation number conditions its validity, and Peppol is not supplemented by a mandatory fifth tax corner. Planning documents that still budget for a Slovenian e-reporting build are working from a superseded draft.

Is Peppol mandatory in Slovenia?

No. From 2028 the law permits four channels of equal standing: national e-path providers registered with UJP, certified Peppol Access Points, direct system-to-system connection by agreement, and the free miniBlagajna application for entities with a smaller volume of business. For B2G today, Peppol is likewise one of three routes alongside national providers and the UJPeRačun portal. What is not permitted for domestic B2B is ordinary email — the one exception being where the recipient is a consumer.

Do I need to register as a Slovenian e-path provider?

Not if you serve clients through Peppol. Article 9 lists registered e-path providers, the Peppol Network, certified Peppol Access Points and direct systems separately, which indicates a Peppol Access Point is an independent lawful channel. Registration in the UJP register — with application, testing of transmission, return messages and national recipient register data, a quality compliance confirmation and an administrative decision — is needed if you also want to operate on the national network outside Peppol.

Can a foreign Access Point serve Slovenian clients?

Yes. For B2G it is already confirmed that Slovenian and foreign legal entities may invoice budget users through their own certified Peppol Access Point, and the 2028 regime does not restrict the Peppol route to Slovenian providers. ZIERDED sets no requirement for a Slovenian legal entity, office, local director, tax or technical representative, official mailbox or local hosting. The Slovenian qualified certificate or SI-PASS requirement applies to users of the manual UJPeRačun portal, not to foreign Access Points.

Which formats will be allowed from 2028?

Three categories: the national e-SLOG standard, currently e-SLOG Electronic Invoice 2.0; syntaxes from the European Commission's EN 16931 list, currently UBL 2.1 Invoice and Credit Note and UN/CEFACT CII XML Schemas D16B; and other internationally established standards if contractually agreed. Note that the free miniBlagajna application is narrower — it will only handle e-SLOG or the official EN 16931 syntaxes, not an arbitrary agreed format.

Can I still send PDF invoices?

Not as the mandatory domestic B2B invoice from 2028 — a PDF is not an electronic invoice within the meaning of ZIERDED, which requires a structured machine-readable document. A PDF remains valid as the visualisation of the XML, as an attachment, as the readable version for a consumer, and with foreign companies outside the domestic mandate where the general VAT rules and the parties' agreement allow. Where a structured e-invoice goes to a consumer, a visualisation is mandatory.

Does the mandate apply to foreign counterparties?

Not generally. The 2028 domestic mandate does not extend to foreign companies, so a Slovenian supplier invoicing abroad or a foreign supplier invoicing into Slovenia is not caught by the domestic rule. Cross-border intra-EU B2B comes under ViDA from 1 July 2030, and Slovenia has not yet published its national technical architecture for that reporting.

What are the penalties?

For B2B breaches from 2028 — failing to issue or receive a mandatory e-invoice, using an impermissible channel, providing e-path services without registration, or breaching the transport data retention rules — €1,000 to €3,000 for a legal person, €500 to €1,500 for a sole trader or self-employed professional, and €100 to €500 for a responsible officer. For B2C breaches such as sending an e-invoice without consent, omitting the visualisation or refusing a paper invoice: €500 to €1,500, €100 to €500 and €50 to €250 respectively.

Who has to archive the invoice, and for how long?

The sender and the recipient, under the VAT and accounting rules — generally ten years, and twenty where the invoice relates to real estate, kept in the original unaltered digital form. Do not rely on the intermediary: a registered e-path provider as a general rule deletes the transmitted document after successful delivery unless archiving was separately agreed. Provider-side retention covers different material on shorter clocks — two years for transport metadata and five years for return messages.

Does a missing e-invoice cost me my VAT deduction?

Not automatically. Before 2028 the VAT Act permits paper and electronic invoices; deduction depends on holding an invoice complying with Articles 80a–84a of ZDDV-1 and meeting the substantive and formal conditions. From 2028 a paper or PDF-only domestic B2B invoice breaches ZIERDED and is a serious compliance risk — but ZIERDED imposes administrative fines and contains no provision automatically cancelling the right to deduct, nor does it replace the substantive conditions under ZDDV-1.

Summary

Slovenia now has a full B2B mandate with a firm date and an unusually liberal design. From 1 January 2028 structured e-invoices must be sent and received between covered domestic businesses — through any of four channels, in any of three format categories, with no clearance and no reporting to the tax authority.

The corrections that matter against older material: the eight-day FURS reporting obligation was dropped, the date is 2028 rather than 2026 or 2027, and Peppol is not mandatory — it is one lawful channel among four, and a certified foreign Access Point can use it without Slovenian registration.

Two practical things to carry away. Ordinary email stops being an option for domestic B2B — that is the change most small businesses will feel. And the provider deletes the document after delivery, so the ten-year archive has to be yours.

Resources

Government of Slovenia — adoption of ZIERDED The official announcement of the Act's adoption on 23 October 2025 and what it covers UJP — Public Payments Administration The B2G gateway, the UJPeRačun portal, and where the provider register will be published FURS — Financial Administration of Slovenia Cash fiscalisation, VAT rules, and the future free e-invoicing application European Commission — eInvoicing in Slovenia The country profile: e-SLOG, the UJP infrastructure and the B2G implementation Peppol BIS Billing 3.0 The CIUS of EN 16931 used over Peppol, on UBL 2.1 Invoice and Credit Note Peppol Electronic Address Scheme code list Where 9949 for the Slovenian VAT number sits — and confirmation that no register-based scheme exists OpenPeppol — Peppol Authorities Confirms that Slovenia has no national authority and that UJP is an AP and SMP provider rather than a PA European Commission — VAT in the Digital Age (ViDA) The 2030 obligations that arrive two years after the Slovenian domestic mandate Peppol Directory Confirm that a Slovenian participant is reachable before assuming the VAT number resolves

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