Key takeaways
- Slovenia adopted its B2B e-invoicing law (ZIERDED) in October 2025, and mandatory B2B e-invoice exchange applies from 1 January 2028, later than the January 2027 date in the February 2025 draft.
- The draft dropped near real-time e-invoice reporting to FURS and added the Peppol network as an exchange option alongside service providers and direct links between systems.
- E-invoicing service providers need ISO/IEC 27001 certification or external security audits, and email exchange of B2B e-invoices stays prohibited.
In short: Slovenia's February 2025 draft law postponed mandatory B2B e-invoicing from June 2026 to January 2027. It dropped near real-time e-invoice reporting to FURS and added the Peppol network as an exchange option. Service providers would need ISO/IEC 27001 certification or external security audits.
Update (October 2026): Slovenia adopted the law (ZIERDED, Official Gazette No. 85/2025). The National Assembly passed it on 23 October 2025. Mandatory B2B e-invoice exchange applies from 1 January 2028, not January 2027 as the draft proposed. The final law allows exchange through listed service providers, the Peppol network or direct links between systems.
The rules for e-invoicing in Slovenia are set for big changes. The Financial Administration of the Republic of Slovenia (FURS) published the latest draft law proposal on 11 February 2025. This new proposal revises the previous 2024 plan. It brings notable changes that businesses need to prepare for. For a full country overview, see our Slovenia VAT manual.
What are the key updates to Slovenia's B2B e-invoicing proposal?
The key updates are a later start date, no near real-time reporting, and Peppol as a new exchange option. The draft law brings several important amendments that will affect businesses across Slovenia.
Mandatory B2B e-invoicing was first planned for June 2026. It has now been postponed to January 2027. This gives businesses more time to adjust their invoicing systems and ensure compliance. The proposal also removes the requirement for near real-time e-invoice reporting to FURS. This reduces the administrative burden while keeping the core e-invoicing framework.
A significant addition in the new draft is the Peppol network as a valid option for e-invoice exchange. The existing options remain: certified service providers (SPs) or direct exchange through billing systems. Direct e-invoice exchange will face stricter compliance requirements. These include a prior agreement between parties and use of recognized e-invoice standards. Email-based exchange of e-invoices remains prohibited.
To improve security and compliance, e-invoicing service providers must now obtain ISO/IEC 27001 certification or undergo external security audits. The proposal also introduces an optional B2C e-invoicing system. Businesses and consumers can agree to use electronic invoices, but consumers keep the right to request paper invoices. If both sides agree, invoices can be exchanged via service providers or email.
What’s next?
Next, the draft law goes to the National Assembly of the Republic of Slovenia for discussion and approval under the standard legislative process. If it passes, businesses will need to align their invoicing systems before the 2027 deadline.
What does this mean for businesses?
Businesses supplying goods and services to other businesses in Slovenia must exchange e-invoices only. You have until the start of 2028 to prepare, but the supporting rules start earlier.
Key dates
- 1 April 2027: The rules for e-invoicing service providers apply.
- 1 October 2027: The official list of e-invoicing service providers is set up.
- 1 January 2028: Mandatory B2B e-invoice exchange starts.
Which e-invoice formats are allowed in Slovenia?
The final law allows three options. Businesses can use e-SLOG, the Slovenian national format. They can also use a syntax that meets the European e-invoicing standard listed by the European Commission. A third option is another internationally established standard, if both parties agree it in their contract.
Invoices sent through the free FURS application must use e-SLOG or the European standard syntax.
Is there a free option for small businesses?
Yes. FURS will provide a free application for businesses that issue few or simple invoices. This means a small business does not have to pay a service provider to meet the mandate.
Do businesses have to report e-invoices to FURS?
No. The adopted law has no real-time or periodic reporting of invoices to the tax authority. Instead, it sets record-keeping duties. Service providers and businesses using direct exchange must keep transaction data for two years and acknowledgements for five years. FURS keeps e-invoices sent through its own application for five years.
What are the penalties?
Under the ZIERDED law, a company that breaks the B2B e-invoicing rules can be fined €1,000 to €3,000. Sole traders face fines of €500 to €1,500, and responsible persons €100 to €500.
Start by choosing how you will exchange e-invoices: a listed service provider, Peppol, or a direct link with your customers. Then check that your invoicing software can send and receive e-invoices in a recognised standard.
How Taxually handles this
Taxually’s e-invoicing API sends structured invoices to each country’s clearance platform, such as Italy’s SDI, Poland’s KSeF and Peppol networks, covering 32 countries from one integration. The VAT returns those invoices feed into are filed through CrossTax on the same platform.
Related guides
Frequently asked questions
When will B2B e-invoicing become mandatory in Slovenia?
From 1 January 2028, under the ZIERDED law adopted in October 2025. The February 2025 draft had proposed January 2027.
Why was the date postponed?
To give businesses additional time to prepare and implement compliant invoicing systems.
Is real-time reporting still required?
No. The new draft removes the near real-time submission requirement, easing administrative pressure.
What networks can be used for e-invoicing?
The Peppol network and certified service providers approved by FURS.
Are direct invoice exchanges allowed?
Yes, but they require prior agreement between parties and adherence to recognized e-invoice standards.
What security standards apply to service providers?
Providers must hold ISO/IEC 27001 certification or pass an equivalent security audit.
What should businesses do next?
Begin aligning invoicing systems and contracts to comply with the 1 January 2028 deadline.
What are the penalties for breaking Slovenia's e-invoicing rules?
Companies can be fined €1,000 to €3,000. Sole traders face fines of €500 to €1,500, and responsible persons €100 to €500.
What is e-SLOG?
e-SLOG is Slovenia’s national e-invoice format. Under the ZIERDED law, businesses can use e-SLOG, a European standard syntax, or another internationally established standard agreed in the contract.
Is there a free e-invoicing tool in Slovenia?
Yes. FURS will offer a free application for businesses that issue few or simple invoices, using e-SLOG or the European standard syntax.
How long must e-invoice data be kept in Slovenia?
Service providers and businesses using direct exchange must keep transaction data for two years and acknowledgements for five years. FURS keeps e-invoices sent through its own application for five years.
