Electronic Invoicing in Slovenia
Is e-invoicing mandatory in Slovenia ?
B2B e-invoicing is currently voluntary but will become mandatory from 1 January 2027. B2G e-invoicing is mandatory.
Who is affected?
All suppliers to the Slovenian public sector must issue e-invoices. According to the respective timelines, it is expected that taxable businesses must exchange e-invoices and perform real-time reporting for B2B transactions.
Compliance requirements
For B2G transactions, e-invoices must be issued through the UJP eRačun e-invoicing system using approved formats. According to the respective timelines, B2B e-invoicing will be mandatory, and all invoices must be transacted as e-invoices and reported real time to the applicable platform.
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Key Deadlines
B2B mandatory e-invoicing expected to start from 1 January 2027
Standards & Platforms
Platform
B2G e-invoices are submitted via the UJP eRačun platform, either through a web portal or certified e-invoicing providers. UJP eRačun platform is connected to Peppol. In B2B, it is expected that invoice data must be reported in real time to a national platform.
What formats are required in Slovenia?
B2G e-invoices must comply with the European e-Invoicing standard EN 16931, the national e-Slog 2.0 format, or Peppol BIS 3.0.
Under the draft B2B law, accepted e-invoice formats will be e-SLOG national standard, EN 16931 EU standard and other internationally recognized formats agreed upon by the parties.
Archiving in Slovenia
What are the archiving requirements in Slovenia?
Invoices must be archived for ten years. Invoices must be stored in their original paper or electronic form, ensuring authenticity, integrity, and readability from issuance until the end of the retention period. Electronic storage is allowed if it prevents alteration or deletion and ensures invoices can be reproduced in their original form.
Legal invoice:
- For suppliers: In B2G, a legal invoice is the e-invoice issued through UJP eRačun platform. For B2B, according to the respective timelines, the legal invoice is the e-invoice issued in the required electronic format.
- For buyers: In B2G, a legal invoice is the e-invoice received through UJP eRačun platform. In B2B, according to the respective timelines, a legal invoice is the e-invoice received in the required electronic format.
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Key Actions
Ensure compliance: Submit B2G e-invoices through the UJP eRačun platform in an approved format.
Adapt for B2B: Prepare for mandatory B2B e-invoicing by ensuring the capability to send and receive e-invoices.
Archive properly: Store all invoices for ten years.
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2015 |
| B2B | Mandatory | From 1st January 2027 |
Supplier requirement: Slovenian B2G suppliers must issue e-invoices through the UJP eRačun platform. Slovenian B2B suppliers must prepare to exchange structured e-invoices and be able to report relevant invoice data real time, according to the respective timelines.
Buyer requirement: Slovenian public buyers must receive e-invoices through the UJP eRačun platform. Slovenian B2B buyers must accept structured e-invoices and be able to report relevant invoice data real time, according to the respective timelines.
Archiving requirement: Invoices must be archived for ten years.
