Updated Slovenian E-Invoicing Law

On October 31, 2025, the President of Slovenia promulgated the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED).

From January 1, 2028, all business entities in Slovenia will be obligated to utilize electronic invoices for business-to-business transactions, in accordance with new national standards, mandatory provider registration, and strict technical interoperability rules, which will significantly streamline and modernize the invoicing process, thereby enhancing overall efficiency and reducing errors.

Scope

This Act applies to all business entities registered in the Business Register of Slovenia and natural persons engaged in a business activity, ensuring a uniform and consistent approach to e-invoicing across the country, which is crucial for maintaining transparency and compliance.

Technical standards and interoperability

E-invoices must be exchanged in the national e-SLOG standard or syntaxes compliant with the European standard for e-invoicing, facilitating seamless and efficient exchange of invoices between businesses, and promoting economic growth.

Exchange methods and providers

E-invoices and e-documents between businesses must be exchanged via registered e-route providers or the PEPPOL network, providing a secure and reliable means of document exchange, which safeguards sensitive business information.

Penalties

Non-compliance with the Act may result in fines of €1,000–€3,000 for legal entities and €500–€1,500 for sole proprietors or individuals, emphasizing the importance of adhering to the new e-invoicing regulations and maintaining a compliant business practice.