January 2028 mandatory domestic e-invoicing with 4-corner Peppol e-SLOG standard
Slovenia’s passed into law a mandate for B2B e-invoicing from 1 January 2028. The new local structured electronic invoice format, e-SLOG, is based on European EN 16931 standard. It only applies to resident businesses.
The legislation also introduces the EU ViDA Digital Reporting Requirements for intra-community supplies e-invoicing and e-reporting from July 2030.
B2B e-invoicing delayed to Jan 2028; Peppol exchange added; real-time e-reporting withdrawn
Slovenia’s e-SLOG model was modified in October to include Peppol-exchange option and delay the role out by one year to January 2028. In addition, there will no longer be a requirement for real-time reporting to the Financial Administration (FURS).
This law regulate the compulsory exchange of accepted formats of structured e-invoices for domestic transactions. B2C invoices may continue to be issued in paper format.
The EU is imposing the mandatory exchange and reporting of e-invoices on intra-community supplies from July 2030 under its VAT in the Digital Age reforms.
The draft requirements did require both issuer and customer to report the e-invoice exchange to the Financial Administrator (FURS) within eight days. But this has been dropped.
Exchange of e-invoices
Taxpayers have four options for exchanging e-invoices:
- own API direct exchange systems,
- e-invoice service providers registered with EPOS e-route exchange service
- the international Peppol network and
- the free mini Blagajna application for entities with a smaller volume of business.
E-invoicing standards permitted
- e-SLOG national standard (Elektronsko poslovanje slovenskega gospodarstva) which is a standard developed by the Chamber of Commerce of Slovenia;
- EN 16931 EU standard; or
- Structured e-invoice format recognised internationally, and agreed by both parties.
E-invoicing penalty regime
The Act includes a staged series of potential fines:
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Corporate entities: Non-compliance with the 2028 e-invoicing obligations may trigger sanctions starting in the low four-figure range and extending to approximately €3,000, depending on the severity and frequency of the breach.
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Sole traders and private individuals: Smaller operators face a lighter band of financial penalties, generally beginning at a few hundred euros and reaching up to around €1,500 for more serious infractions.
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Designated responsible officers: Individuals formally accountable for compliance within an organisation may be fined at significantly lower levels, typically from just over €100 up to roughly €500.
Slovenia was an early adopter for e-invoicing, imposing B2G e-invoices in 2015 and ahead of the 2019 obligation. e-SLOG is the national standard, operating on (national XML standard), UBL 2.1, UN/CEFACT CII D16B.
