Slovenia Introduces Mandatory e-Invoicing for B2B Transactions in 2028

On October 23, Slovenian Parliament adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents, which provides for the introduction of mandatory electronic invoicing requirements for B2B transactions starting January 1, 2028.

The law regulates the compulsory exchange of e-invoices in a structured XML format for domestic transactions. B2C invoices may continue to be issued in paper format.

The new obligation applies to both companies registered in Slovenia and sole traders. Foreign companies and consumers are specifically excluded. It is important to note that the law does not introduce real-time reporting or mandatory transmission of invoice data to the Financial Administration of the Republic of Slovenia. Storage of e-invoices by the tax authority is guaranteed for five years.

Act on the Exchange of Electronic Invoices and Other Electronic Documents