Slovenia flag

Europe

Slovenia E-Invoicing

Phased RolloutLast verified 2026-05-19

B2G e-invoicing live since 2015; B2B mandate adopted by the National Assembly from 1 January 2028 (postponed from 2027). Mandatory VAT e-reporting from July 2025.

Visit FURS

Key compliance facts

Standard

e-SLOG 2.0 / Peppol BIS 3.0 / UBL 2.1 (EN 16931-compliant)

Authority

FURS — Financial Administration of the Republic of Slovenia

Mandatory For

B2G suppliers (live since 2015); VAT taxpayers for VAT e-reporting (since Jul 2025); all B2B taxpayers from 1 Jan 2028

Effective Date

2015 (B2G) · Jul 2025 (VAT e-reporting via eDavki) · Jan 1, 2028 (B2B mandate)

About Slovenia E-Invoicing

Slovenia mandates B2G e-invoicing via the Public Payments Administration (UJP) since 2015, using e-SLOG 2.0 or UBL 2.1 (Peppol BIS 3.0). Mandatory electronic VAT reporting (VAT ledgers) via the eDavki system has been required since July 2025. The Slovenian National Assembly adopted a B2B e-invoicing law in late 2025; the mandate now takes effect 1 January 2028 (postponed from earlier proposals of April / July 2026 and January 2027). Exchange will be decentralised via accredited service providers and Peppol — only certified providers (ISO/IEC 27001 with external security audits) may operate. Email-based exchange is explicitly prohibited. The direct reporting obligation to FURS was removed from later drafts; data will flow through registered providers.

Implementation Phases

  1. ✓

    B2G via UJP

    2015

    Public-payments administration mandates e-invoicing for B2G.

  2. ◉

    VAT e-reporting

    Jul 2025

    Mandatory electronic VAT ledgers via eDavki for all VAT-registered businesses.

  3. ○

    B2B mandate

    Jan 1, 2028

    Mandatory B2B e-invoicing via accredited providers / Peppol (no email exchange).

Key Compliance Facts

  • Formats: e-SLOG 2.0 (national), Peppol BIS 3.0, UBL 2.1 — all EN 16931-compliant
  • Accredited providers require ISO/IEC 27001 certification
  • Direct reporting to FURS removed from later drafts; flows through providers
  • B2B mandate does not extend to B2C transactions
  • Penalties €100–€3,000 proposed for non-compliance
  • Postponed twice from original 2026/2027 dates to 1 Jan 2028

Frequently Asked Questions

Is e-invoicing mandatory in Slovenia?

B2G suppliers (live since 2015); VAT taxpayers for VAT e-reporting (since Jul 2025); all B2B taxpayers from 1 Jan 2028. Status: Phased Rollout.

Which authority regulates e-invoicing in Slovenia?

FURS — Financial Administration of the Republic of Slovenia

What e-invoicing standard does Slovenia use?

e-SLOG 2.0 / Peppol BIS 3.0 / UBL 2.1 (EN 16931-compliant)

What is the e-invoicing model in Slovenia?

Decentralised via Peppol and accredited providers; B2G via UJP

When did Slovenia e-invoicing take effect?

2015 (B2G) · Jul 2025 (VAT e-reporting via eDavki) · Jan 1, 2028 (B2B mandate)

Topics

EUPeppolViDAe-SLOG