Starting January 1, 2028, a major shift will transform the way business-to-business (B2B) transactions are handled in Slovenia: the mandatory exchange of electronic invoices.

This change is mandated by the new Law on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED). For foreign founders, expats running local businesses, and corporate managers overseeing operations in Slovenia, this means far more than just swapping out a paper invoice or a PDF for a new file format. The transition to mandatory e-invoicing will fundamentally impact internal business processes, ERP systems, internal controls, and electronic archiving protocols.

Here is everything corporate clients and business professionals need to know to ensure their Slovenian operations remain compliant.

What Exactly is an E-Invoice?

A common misconception is that a PDF sent via email qualifies as an e-invoice. Under the new ZIERDED regulations, this is no longer the case.

An e-invoice is an invoice issued, sent, and received in a structured electronic format (typically an XML file) that allows for automatic machine processing. Your company’s information system must be able to automatically read, verify, import, and link this data to purchase orders, delivery notes, and other business documents.

It is important to note that e-invoices are not limited to standard invoices. The mandate also covers:

  • Credit notes
  • Debit notes
  • Advance invoices
  • Payment requests and other comparable accounting documents.

E-Routing Providers and System Integration

Every business entity in Slovenia will be required to select at least one e-routing provider (ponudnik e-poti) to facilitate this exchange.

To ensure transparency, the Public Payments Administration of the Republic of Slovenia (UJP) will establish and manage a public list of certified e-routing providers by October 1, 2027.

  • For large corporations: It will be possible to establish direct data exchange between proprietary IT systems, provided strict security, integrity, and traceability requirements are met.
  • For smaller entities: The government plans to provide a free application, with specific usage details to be defined by upcoming implementing regulations.

Archiving and Internal Controls: Who is Responsible?

While software providers facilitate the transfer, the ultimate responsibility for the proper archiving of e-invoices remains with the issuer and the recipient. Companies cannot simply assume their e-routing provider will act as a long-term digital archive.

Electronic archiving must strictly comply with VAT regulations, accounting standards, and rules governing bookkeeping documents. This includes ensuring the authenticity of the origin, data integrity, readability, and a clear audit trail. Furthermore, e-routing providers must support return messages confirming delivery, content validation, or rejection—usually required by the next working day.

Regulatory oversight and compliance enforcement will be handled jointly by the Public Payments Administration (UJP), the Slovenian Tax Office (FURS), and the Market Inspectorate of the Republic of Slovenia.

How Should Companies Prepare?

Preparation should begin long before the 2028 deadline. We recommend a phased approach:

  1. Process Mapping (2026): Analyze your current invoice flows. Identify the volume of domestic vs. cross-border transactions and current exchange channels.
  2. IT & ERP Upgrades (2026-2027): Consult your software providers to ensure support for the e-SLOG standard and European e-invoicing standards. Verify capabilities for automated imports, linking with delivery notes, and electronic archiving.
  3. Updating Internal Acts: Review your company’s accounting rules, access management, and backup protocols for system failures.
  4. Testing (2027): Begin testing data exchanges early, starting with your largest B2B partners and supply chain vendors.

For accounting firms and in-house finance teams, the stakes are exceptionally high. Automated receipt of an invoice does not mean it has been validated or correctly posted. Internal controls will need to be stricter, not looser, under the new digital regime.

Key Deadlines to Remember

  • April 1, 2027: Provisions regulating e-routing providers go into effect.
  • October 1, 2027: The UJP publishes the official public list of certified e-routing providers.
  • January 1, 2028: Mandatory B2B e-invoicing goes live for domestic goods and services.

Mandatory e-invoicing is an essential step toward automated, traceable, and highly efficient digital business operations in Slovenia. Now is the time to prepare your corporate infrastructure for a seamless transition.

About Us

At SIBIZ, we are proud to be the best in Slovenia in the fields of business migration, as well as corporate and individual relocation. We specialize in helping business professionals, corporate clients, and individuals navigate the complex landscape of Slovenian regulations and local administrative procedures. Our expert team is here to ensure your transition to Slovenia is smooth, compliant, and highly successful.

For more information: www.sibiz.eu