The Slovenian Parliament has unanimously adopted a new law on the exchange of electronic invoices and other electronic documents, introducing mandatory electronic invoicing for all business entities registered in Slovenia as of January 1, 2028. The reform is a decisive step towards a fully digital business environment and aims to simplify administrative processes, reduce costs and improve transparency throughout the economy.

The law applies to all legal entities and sole proprietors listed in the Slovenian Business Register (PRS) that supply goods or services in Slovenia. Consumers will still be able to decide whether they wish to receive electronic invoices and may withdraw their consent at any time.

Once the law comes into force, paper invoices will only be allowed for consumer transactions and cross-border business.

Economic and administrative impact

It is estimated that Slovenian businesses currently spend approximately EUR 814 million annually on issuing and receiving invoices. The new system is expected to reduce these costs by approximately EUR 238 million, or 29 percent, through process automation and the elimination of manual data entry.

In addition to the financial savings, the reform will bring other benefits, including

  1. Improved data accuracy and security
  2. Reduced administrative burden
  3. Faster payment processing, and
  4. a significant environmental impact through paper reduction.

The reform is widely supported by the business community, which sees it as an important step towards greater competitiveness, transparency and sustainability.

A digital milestone

The introduction of mandatory e-invoicing is seen as a key milestone in Slovenia’s digital transformation, enabling a more efficient, secure and greener economy. While some concerns have been raised about implementation costs and data protection, the overall consensus is that the benefits far outweigh the challenges.

About SIBIZ

SIBIZ Business Services Ltd., based in Ljubljana, Slovenia, provides accounting, tax and compliance consulting services to foreign entrepreneurs, business professionals, and corporations. We assist clients with company formation, accounting, VAT and payroll services, residency procedures and compliance throughout Slovenia and the wider EU region.

Our team helps businesses prepare for upcoming regulatory changes, including the transition to mandatory e-invoicing, ensuring that accounting systems and tax processes remain fully compliant and efficient.

For more information, please visit www.sibiz.eu