Slovenia to Mandate B2B E-Invoicing from 2028

The Slovenian government published a notice regarding the adoption of the Law on the Exchange of Electronic Invoices and Other Electronic Documents (Law), which makes B2B e-invoicing mandatory for all business entities from January 1, 2028. As stated by the government, the Law aims to simplify operations, reduce costs, and support the digitalization of business processes.

Key Insights from the Government's Notice

Under the mandatory B2B e-invoicing rules, businesses and sole proprietors registered in Slovenia will have to issue and receive invoices electronically for services provided within the country, marking the end of paper invoices in B2B transactions. 

However, paper invoices will remain permitted for B2C transactions and transactions involving foreign companies. Moreover, the government underlined that for consumers, the Law does not bring any changes, and that businesses can continue issuing paper invoices unless a consumer agrees to receive them electronically, with the option to withdraw that consent at any time.

The government reminded that e-invoicing is well established in the public sector, that is, in B2G transactions, having been mandatory for budget users since 2015 and for public procurement clients since 2019. Notably, the notice highlights that in 2022, 60% of Slovenian companies with 10 or more employees were already using e-invoices, with higher adoption among medium-sized and large companies.

In the notice, the government stated that e-invoices will be structured as XML documents, enabling the complete automation of business processes, and that their exchange will take place through four secure channels. These channels include e-mail providers, internal exchange systems such as ERP systems, the international PEPPOL network, and the free government miniBlagajna application for smaller businesses.

Conclusion

The implementation of the mandatory B2B e-invoicing in Slovenia aligns with the EU-wide requirements under the VAT in the Digital Age (ViDA) initiative, which will mandate e-invoicing for cross-border transactions by 2030. However, the newly set date implementation of January 1, 2028, differs from the previously announced June 1, 2026 deadline, set in 2024.

Source: Slovenian Government, VATabout