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Public Slovenia Author: Vukašin Santo
Slovenia mandates electronic invoicing for B2B transactions starting January 2028, encouraging businesses to prepare through pilot projects and process alignment. The decentralized model, requiring structured XML formats, aims to streamline operations, enhance VAT compliance, and reduce manual workload.
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Content accuracy validation date: 17.11.2025
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Slovenia is preparing for a major digital transformation in business transactions, announcing that electronic invoicing between businesses (B2B) will become mandatory starting January 2028.

While B2G (business-to-government) e-invoicing has been in place for several years, the upcoming expansion to the B2B sector marks the next phase in modernizing the country’s invoicing system. Authorities are encouraging companies to use the time before the go-live date to run pilot projects, align internal processes, and formalize contracts with service providers.

The new requirement will apply to domestic B2B invoices issued and received by businesses established in Slovenia. Importantly, these e-invoices will not need to be reported directly to the tax authorities, as the focus remains on standardized, structured data exchange between trading partners.

Slovenia has chosen a decentralized model for invoice exchange. Companies will be able to transmit e-invoices through direct connections, via the PEPPOL network, or by using MiniBlagajna, a free government application designed for micro and small enterprises.

From a technical standpoint, all invoices must be issued in structured XML formats, including e-SLOG, the European EN 16931 standard, or other internationally accepted equivalents agreed upon by trading parties. These formats ensure automated validation, improved data accuracy, and secure transmission, replacing traditional paper and email-PDF workflows. Businesses will also be required to implement proper e-archiving to maintain the authenticity and readability of documents for the full statutory retention period.

Authorities emphasize that the move to structured e-invoicing will streamline operations, reduce manual workload, and enhance VAT compliance. By using the pre-2028 transition period for thorough preparation, companies can ensure a smooth switch-over and begin realizing efficiency gains from the very first day of implementation.

 

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