In 2026, Slovenia introduced a new tax compliance obligation for businesses that own vending machines, automated sales systems, and self-service machines for goods and services. Both types of machines must now be able to exchange data with the Financial Administration of the Republic of Slovenia (FURS). Only limited exceptions apply.

Legal background

The new requirement is set out in the amendment to the Cash Register Invoice Verification Act, which was adopted by the Slovenian National Assembly
 in November 2024. The law came into force with a one-year transition period, giving businesses sufficient time to make technical adjustments and comply with the system.

What has changed


Previously, vending machines selling services were required to issue invoices and report to FURS, while vending machines selling goods were exempt. As part of the mini tax reform implemented in early 2025, the government removed this distinction. The goal is equal tax treatment, improved digital monitoring and greater tax transparency.

Instead of mandatory invoice issuance, the legislator introduced a unified reporting model for both types of vending machines. The key requirement is continuous electronic transmission of transaction data to FURS for each completed sale.

Current obligations From 2026 onwards:

Vending machines for services are no longer required to issue invoices. Goods vending machines are no longer required to issue invoices. All vending machines must transmit transaction data to FURS in real time. Invoices can still be issued on a voluntary basis, subject to a different reporting procedure.

Purpose of the measure
This change is part of Slovenia’s broader tax digitalization strategy. The goal is to increase system transparency, reduce the risk of tax evasion, and increase control over automated sales channels.

Exemptions
The law provides several clearly defined exemptions:

Flat-rate farmers who sell primary agricultural products through vending machines, provided they are not registered for VAT.
Sale of tokens through change machines.
Simple mechanical machines without electrical power, such as binoculars at scenic overlooks.

What businesses should do
Companies operating vending machines should evaluate their technical infrastructure and ensure full compliance with FURS reporting requirements. This includes software upgrades, secure connectivity, and internal compliance procedures aligned with official FURS technical specifications.

About SIBIZ
SIBIZ Business Services supports foreign entrepreneurs, digital nomads, business professionals, and corporate clients operating in Slovenia. We provide comprehensive accounting services and advise on tax compliance, regulatory changes, and practical implementation of new obligations.

For more information: www.sibiz.eu