Slovenia
SISlovenia routes public-sector e-invoices through the Public Payments Administration as a single entry and exit point, and from 2028 requires decentralised B2B e-invoice exchange through e-route providers, Peppol or direct connections, without e-reporting to the tax authority.
Guide reviewed .
Invoicing and electronic documents
UJP e-invoice exchange (UJPnet)
The Public Payments Administration (Uprava za javna plačila) is the single entry and exit point for e-invoices to and from budget users. It connects to e-route providers and, since 2018, accepts EN 16931 e-invoices over the Peppol network.
e-SLOG XML with an XML envelope; EN 16931 via Peppol · Official source: Public Payments Administration · 2024 business report
UJPeRačun portal
A web portal for smaller issuers sending e-invoices to budget users. It is limited to 60 e-invoices per issuer per year, and private individuals can send only through it.
e-SLOG e-invoices created in the portal · Official source: GOV.SI · e-invoicing of budget users (UJPeRačun)
e-SLOG
The national e-invoice standard. Budget users have used e-SLOG 2.0 since October 2020; it complies with EN 16931 and has some national extensions.
e-SLOG 2.0 XML · Official source: European Commission · eInvoicing in Slovenia
B2B exchange channels under ZIERDED
From 2028, e-invoices move through registered e-route providers, the Peppol network or certified Peppol Access Points, or the parties’ own direct systems. A free tax-authority application serves low-volume issuers. Email between businesses is not allowed.
e-SLOG, a syntax on the European Commission’s list, or another agreed standard · Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025
For public-sector customers, every invoice goes through UJP. A supplier can reach it through a contracted e-route provider, the UJPeRačun portal or Peppol. Check that the budget user is on UJP’s list of e-invoice recipients, and send e-SLOG or EN 16931 as the channel requires. See UJP’s guidance.
From 2028 the B2B obligation is decentralised. There is no clearance platform, and invoices are not reported to the tax authority. Peppol is one of the permitted channels, alongside registered e-route providers and direct exchange. The act lets a business use e-SLOG or another listed syntax, and the issuer’s e-route provider converts between standards when the parties use different ones. See the act.
Legal guide
B2G · public-sector invoices
MandatoryEveryone doing business with budget users must issue e-invoices. Legal entities send through banks or e-route providers contracted with UJP, or through the UJPeRačun portal. Budget users must also issue e-invoices to each other.
Official source: GOV.SI · exchange of e-invoices with budget usersB2B · business invoices
Planned from 1 January 2028All entities in the Slovenian Business Register, and natural persons carrying on an activity, must exchange e-invoices for supplies performed in Slovenia. Paper remains allowed for consumers and foreign companies. Fines for legal entities range from €1,000 to €3,000.
Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025B2C · consumer invoices
Voluntary for the consumerA business may send a consumer an e-invoice only with the consumer’s prior agreement, must provide a visual rendering, and must issue paper on request.
Official source: GOV.SI · National Assembly adopts the e-invoice exchange act (23 October 2025)E-reporting
Not part of the B2B obligationThe Ministry of Finance states that the act does not require exchanged e-invoices to be reported to the Financial Administration. Other e-documents, such as e-orders and e-delivery notes, are standardised but not mandatory.
Official source: GOV.SI · National Assembly adopts the e-invoice exchange act (23 October 2025)Fiscal receipts
Mandatory for cash paymentsInvoices paid in cash must be fiscally verified online with the Financial Administration when they are issued. The e-invoice act leaves this regime unchanged.
Official source: SPOT · obligations to the Financial Administration
Timeline
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Mandatory B2G e-invoicing
E-invoicing becomes mandatory for invoices to budget users and between budget users.
Official source: European Commission · eInvoicing in Slovenia -
E-invoice exchange act published
ZIERDED, adopted by the National Assembly on 23 October 2025, is published in Uradni list RS No. 85/2025.
Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025 - Upcoming at review
E-route provider rules apply
Chapter 4 of the act, covering e-route providers, applies ahead of the rest of the act.
Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025 - Upcoming at review
List of e-route providers established
The official list of e-route providers is to be set up.
Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025 - Upcoming at review
Mandatory B2B e-invoice exchange
Announced start of mandatory e-invoice exchange between business entities for supplies performed in Slovenia.
Official source: Uradni list RS · Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), No. 85/2025
Peppol in Slovenia
- Directory participants
- 90
- Document families
- 7
Peppol Authority: OpenPeppol.
5 certified service providers based in Slovenia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 67 participants
- 66 participants
- ApplicationResponse19 participants
- 15 participants
- 14 participants
- 14 participants
- CrossIndustryInvoice6 participants
Registrations over time
Peppol Directory data as of .
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