B2B e-invoicing starts on 1 January 2028
Slovenia is moving business-to-business invoicing to electronic exchange. The National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) on 23 October 2025. The government's release says the act takes effect on 1 January 2028, and from that date e-invoice exchange between businesses is mandatory.
Who the rule applies to
The obligation covers all business entities registered in the Slovenian Business Register, and sole traders, for services performed in Slovenia. Paper invoices stop being allowed between these businesses. They remain allowed for consumers and for foreign companies.
Consumers keep receiving paper invoices unless they agree to e-invoices. They can withdraw that consent at any time.
What counts as an e-invoice
An e-invoice must be structured XML. A PDF is not an e-invoice, even if it looks like one. Your system should produce the structured file that the recipient receives, not a PDF attachment.
How invoices are exchanged
The act sets four exchange channels:
- Certified e-delivery providers
- A company's own direct-exchange system
- The international Peppol network
- The free miniBlagajna application, for small businesses
Email is not an allowed channel, except when the recipient is a consumer. If your product sends invoices to Slovenian customers by email today, plan a channel change before 2028.
Reporting to FURS
The act does not require reporting of exchanged e-invoices to the Financial Administration of the Republic of Slovenia (FURS). The cash-invoice fiscalization rules are unchanged.
What to build now
- Confirm that your invoice data model can produce structured XML for Slovenian business customers.
- Pick a channel for each customer type: e-delivery provider, your own exchange, Peppol, or miniBlagajna.
- Keep a paper or email path for consumers and foreign companies, and record consumer consent to e-invoices.
- Test receiving as well as sending, because every business must be able to receive e-invoices from 2028.
Next step
Review the developer documentation before you scope your Slovenian integration.
Start with one workflow, not a whole rewrite
Free sandbox with no time limit. Prove one entity and one invoice flow before deciding how much UI, compliance, and rollout surface you want to own.