Is e-invoicing mandatory in Slovenia?
No. Mandatory B2B e-invoicing is not yet in force in Slovenia. The ZIERDED law sets the start for 1 January 2028, using the e-SLOG standard or PEPPOL, with e-route provider infrastructure required from 1 April 2027.
Finn does your books in Slovenia
AccountsOS runs full accounting for Slovenia businesses, tax, deadlines and invoicing, in plain English. Ask Finn about yours, no signup needed.
Detailed Explanation
## The Short Position
Mandatory business-to-business e-invoicing is not in force in Slovenia today. It is legislated, however. The ZIERDED law, adopted on 23 October 2025, sets the mandate to begin on 1 January 2028.
## How It Will Work
The mandate will use the national e-SLOG standard or an EU-compliant syntax, sent through a registered e-route provider or PEPPOL. Requirements for e-route provider infrastructure apply earlier, from 1 April 2027.
## What Is Still Optional
B2C and cross-border e-invoicing remain optional.
## An Earlier Proposal That Did Not Survive
A 2025 proposal for mandatory e-invoicing from 2026, with an 8-day reporting window to FURS, was paused. It is not part of the final law.
## Do Not Confuse It With Fiscal Verification
Fiscal verification of receipts (davčno potrjevanje računov) is a separate requirement that applies now. It covers cash, card and cheque payments, but not direct bank transfers. The till connects to FURS in real time and receives a confirmation code at the point of sale.
## Preparing
There is nothing to file today. If your invoicing system cannot produce e-SLOG or PEPPOL invoices, use the time before 2028 to plan a move. Finn keeps the invoice data in your ledger so it can be exported in the required format when the rules apply.
Source: https://www.fu.gov.si/en/business_events_businesses/electronic_invoicing
Real-World Examples
B2B supplier in 2026
A supplier sending PDF invoices to business customers in 2026 is not yet required to use e-invoicing. It can keep its current process, but should plan for 2028.
Restaurant taking card payments
A restaurant already has to fiscally verify receipts for card and cash payments. That rule is unrelated to the e-invoicing mandate.
Common Mistakes to Avoid
- Telling customers e-invoicing is already mandatory
- Mixing up fiscal receipt verification with B2B e-invoicing
- Relying on the paused 2025 proposal for a 2026 start
Frequently Asked Questions
When does mandatory B2B e-invoicing start in Slovenia?
On 1 January 2028 under the ZIERDED law.
Which formats will be accepted?
The national e-SLOG standard or an EU-compliant syntax, through a registered e-route provider or PEPPOL.
Practical Tips
- Ask your accounting software vendor about e-SLOG and PEPPOL support
- Note 1 April 2027 and 1 January 2028 in your planning calendar
- Keep structured customer data in your ledger so the move is simple
Ask Finn your Slovenia accounting questions
Finn knows Financial Administration of the Republic of Slovenia (FURS) rules and your specific business numbers. Get instant answers in plain English.
Try free for 14 days