Invoicing transactions between economic entities will soon be exclusively via e-invoices

Draft Act on the Exchange of Electronic Invoices and Other Electronic Documents 

The Government of the Republic of Slovenia has determined the content of the Draft Act on the Exchange of Electronic Invoices and Other Electronic Documents – ZIERDED. This constitutes a transfer of the provisions of Directive 2014/55/EU into the legal order of the Republic of Slovenia. 

With the draft in question, which, if approved, will come into force on 1st June 2026, the obligation to exchange e-invoices will be extended to all economic entities and their contractual relationships. This means that business entities will have to issue exclusively e-invoices to other business entities (B2B).

The currently existing Act on the Provision of Payment Services to Budget Users – ZOPSPU-1 regulates the obligation to exchange e-invoices only for business entities that enter into contractual relationships with budget users (B2G). 

Issuing e-invoices to consumers

The draft law enables consumers to voluntarily decide whether to receive e-invoices or invoices in physical or paper form. Business entities will be able to issue e-invoices to consumers if the consumer gives their consent or if this is agreed in advance with the contract or general terms and conditions of business, which are used and valid as a contract. When a business entity issues an e-invoice to a consumer, it will have to attach to the e-invoice the visualized content of the invoice in PDF, TIFF or another standard format that will allow easy insight into the content of the invoice. The consumer will be able to revoke his consent to receive e-invoices at any time and request the business entity to send him invoices in paper form.

Method of exchange of e-invoices for business entities

Business entities will be able to exchange e-invoices and e-documents through e-route providers entered in the list of e-route providers or through their own systems for the direct exchange of e-invoices and e-documents, except through their own systems for exchanging emails. 

In case of a direct exchange of e-invoices and e-documents between the issuer and the recipient, both parties will have to ensure a safe and reliable exchange, while ensuring the authenticity of the origin of the e-invoices and e-documents. Maintaining of the integrity of their content during exchange will also need to be ensured. 

On a smaller scale, business entities will be able to use the tax authorities’ free application to send and receive e-invoices.

Standards for the exchange of e-invoices

E-invoices will be exchanged in:

• the e-SLOG standard, 
  
• syntaxes that comply with the European standard for issuing e-invoices and are on the list specified in each implementing decision of the European Commission, published in the Official Journal of the European Union in accordance with Directive 2014/55/EU, 
• other internationally established standards, if this is previously agreed in the contractual relations between the issuer and the recipient of the e-invoice, unless ZIERDED stipulates otherwise.

Submission of e-invoices for tax purposes

All e-invoices will need to be submitted to the tax authorities within 8 days of sending or receiving of the e-invoice.

Penalties

Penalties for offences related to ZIERDED are set from 100 to 6.000 EUR whereby the final amount of the penalty will depend on the type and extent of the offense as well as on who will commit the offense (legal entity, self-employed person, responsible person of a legal entity or of the self-employed person, etc.).