Fiscal subject related
The receipt can be delivered to the customer in paper or electronic form. The most common delivery in electronic form, made possible by the prevalence of modern technology, is forwarding the receipt to the customer via mobile applications or e-mail. If the buyer paid in cash, then both paper and electronic delivery must be made before the buyer leaves the seller's business premises, where the buyer pays and receives the goods or service provided.
The buyer must take the delivered receipt and, if the payment was made in cash, keep it when leaving the taxable person's business premises.
Even in the case of issuing an electronic receipt, the buyer must take the receipt and keep it immediately after leaving the business premises (in the case of cash payment) and present it to an authorized person of the tax or market authority upon request.
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Already subscriber? LoginSlovenian Tax Authority Announces New VAT-O Submission Features on eDavki from August 1, 2025

Starting August 1, 2025, Slovenian taxpayers can submit VAT records through the eDavki portal or MiniBlagajn app, enabling automatic generation of VAT-O returns up to three times daily. Pre-filled VAT-O returns will be provided for July 2025 if records are submitted by August 14 (for intra-EU transactions) or August 26 (for others), with support available for missing returns. Starting August 1, 20... Read more
Slovenian Tax Authority Updated FAQs on VAT Recordkeeping and Reporting Requirements

On July 23, 2025, Slovenia’s Financial Administration (FURS) published updated VAT FAQs clarifying key compliance issues such as invoice corrections, reporting obligations, and recordkeeping formats. Key updates include procedures for correcting invoices with incorrect VAT rates, exclusion of nontaxable domestic supplies from VAT records, and new rules for reporting invoices issued to certain non-taxable legal entities. Read more
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Already subscriber? LoginSlovenia: New Version of miniBlagajna Mobile App Released

Slovenia’s Financial Administration has released version 2.7 of the miniBlagajna mobile app to fix a crash issue related to landscape mode, urging users to update for stable performance. Read more
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Already subscriber? LoginReminder: Slovenia’s e-Invoicing Law Updates

Slovenia’s updated e-invoicing law postpones the mandatory B2B implementation to January 1, 2027, removes the previous 8-day reporting requirement to FURS, and introduces stricter standards for service providers, including mandatory ISO/IEC 27001 certification. The draft also officially permits Peppol use, defines accepted formats, and outlines fines for non-compliance, while B2C invoicing remains... Read more
Slovenia: Issues with the miniBlagajna Mobile App

Slovenia’s Financial Administration has reported a technical issue with version 2.5 of the miniBlagajna mobile app on some Android devices, advising affected users to switch to the web version and clear app data. Despite the glitch, installing version 2.5 remains mandatory for compliance. The Slovenian Financial Administration has announced a technical issue affecting some users of the new miniBla... Read more
Reminder: New VAT Reporting Rules in Slovenia Starting July 2025

Starting July 2025, all VAT-registered businesses in Slovenia must electronically submit records of VAT charged and deducted to FURS, with deadlines aligned to their VAT return periods. Small businesses can use tools like MiniBlagajna for easier compliance, and early submission enables FURS to prepare draft VAT returns automatically. From 1 July 2025, all VAT-registered businesses in Slovenia must... Read more