eInvoicing in Slovenia

Responsible authority Refers to the government department or agency responsible for overseeing and implementing eInvoicing regulations in the country.	Ministry of Finance (policy making) Public Payments Administration of the Republic of Slovenia (PPA), attached to the Ministry of Finance (implementation and maintenance)
Business-to-Government (B2G) mandate Refers to whether or not businesses are legally required to send electronic invoices for the contracts in public procurement.	YES
Business-to-Business (B2B) mandate Indicates if businesses are required to use electronic invoices when dealing with other businesses, including when dealing with Public Authorities in the country.	NO
Business-to-Consumers (B2C) mandate Indicates if businesses are required to use electronic invoices when dealing with consumers.	NO
European Standard for eInvoicing EN 16931 The European Standard (EN 16931) on eInvoicing defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems.	All public contracting authorities are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [1].
Operating model for B2G eInvoicing Refers to whether there’s a specific system or process for exchanging eInvoices with government entities, such as a central platform or outlined procedures to ensure compliance.	NO
Use of CIUS and Extensions for European Standard for eInvoicing EN 16931 Relates to whether the country uses any additional technical rules or extensions beyond the European eInvoicing Standard.	NO
VAT Real-time reporting system mandate The VAT real-time reporting system is a system for VAT reporting based on eInvoicing.	NO
Monitoring mechanism This reflects if the country has a mechanism to monitor eInvoicing developments in the country.	YES

Summary

B2G Mandate: Since 1 January 2015, eInvoicing has been mandatory for Business-to-Government (B2G) transactions in Slovenia as per the Provision of Payment Services to Budget Users Act. This law requires eInvoices for public procurement to be processed through the Public Payments' Administration (PPA) eInvoicing system, ensuring comprehensive integration in the public sector for both B2G and government-to-government (G2G) communications.
B2B and B2C Mandates: There are currently no mandates for Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoicing in Slovenia. Such invoicing remains optional and depends on mutual agreements, aligning with the EU eInvoicing Directive.
eInvoicing Standard: Slovenia employs the e-SLOG standard, updated to version 2.0 to comply with the European eInvoicing standard (EN 16931). The PPA serves as the central gateway for B2G and G2G eInvoice exchanges, incorporating eDelivery standards to ensure interoperability across European networks. A national registry of eInvoice recipients ensures exchange transparency.
Operating Model for B2G eInvoicing: eInvoices must be submitted through the PPA eInvoicing system, either manually via a web portal or automatically via certified service providers or bank networks. This model guarantees high levels of automation and integration, allowing SMEs and larger enterprises to exchange eInvoices efficiently.
Use of CIUS and Extensions: The national e-SLOG standard (version 2.0) includes some national extensions of the EN standard. Slovenia is working on developing a Core Invoice Usage Specifications (CIUS) to align it with existing VAT laws and business practices.
VAT Real-time Reporting System: Slovenia presently does not have a real-time eInvoicing reporting system.
Monitoring Mechanism: The PPA eInvoicing system is responsible for monitoring eInvoicing implementation in Slovenia.

Highlights

Slovenia mandates electronic invoicing for Business-to-Government (B2G) transactions through the Public Payments' Administration (PPA) system, ensuring compliance with European standards like EN 16931 and the national e-SLOG standard. While there is no current requirement for Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoices, a draft bill proposes mandatory B2B eInvoicing starting in January 2027. Slovenia supports interoperability with cross-border transactions via the PEPPOL network and manages eInvoices efficiently through the Exchange Hub.

Legislation

B2G

There is a mandated Business-to-Government (B2G) eInvoicing system in Slovenia. Since 1 January 2015, electronic invoicing has been compulsory for B2G transactions under the Provision of Payment Services to Budget Users Act. This legislation requires the use of eInvoices for billing related to public procurement and fully incorporates eInvoicing across both B2G and government-to-government (G2G) sectors. The law specifies that eInvoices must be processed through the Public Payments’ Administration (PPA) eInvoicing system, outlining its operational responsibilities.

Furthermore, the Act Amending the Provision of Payment Services to Budget Users Act transposes the eInvoicing Directive (2014/55/EU) into Slovenian law, establishing compliance with European standards and ensuring structured eInvoice processing within the public sector.

B2B

There is no Business-to-Business (B2B) mandate in Slovenia.

B2C

There is no Business-to-Consumer (B2C) mandate in Slovenia.

Status on the implementation of the European eInvoicing standard

The European eInvoicing standard EN 16931 has been adopted in Slovenia. The national e-SLOG standard, now in version 2.0, ensures compliance with this European standard. The new version of the national e-SLOG standard (version 2.0) is compliant with the EN 16931.

In Slovenia, the Public Payment Administration (PPA) serves as the central platform for Business-to-Government (B2G) and Government-to-Government (G2G) eInvoices, with budget users required to use the e-SLOG standard version 2.0 since October 2020.

The PPA ensures compatibility with EU standards by converting eInvoices between various formats and providing visualisation support, while its upgraded entry points, including eDelivery access, facilitate cross-border transactions through the PEPPOL network since 2018. Additionally, Slovenia uses the Exchange Hub as a supplementary eInvoicing entry point, managed by ZZI and offering similar functionality to the PPA, with the added benefits of a user-friendly interface enhanced by the ROSE 2 project, and certified interoperability with European standards. Slovenia also maintains a national registry of eInvoice recipients, providing essential information to streamline integration and operations for businesses.

Operating model for eInvoicing

In Slovenia, the eInvoicing process is centrally managed through the Public Payments' Administration (PPA) eInvoicing system for both Business-to-Government (B2G) and Government-to-Government (G2G) transactions. eInvoices can be submitted via various channels, including web services and dedicated portals, as well as through different market solutions. The majority of eInvoices are exchanged through network service providers like the BizBox network, operated by ZZI, and the exchange of e-invoices via inter-bank processors is also widespread. These providers are integral to the eInvoicing ecosystem, offering interoperability services to enterprise software solutions like Enterprise Resource Planning (ERP) systems and accounting tools.

Use of Core Invoicing Usage Specifications (CIUS) at national level

Slovenia's national eInvoicing standard, known as e-SLOG 2.0, incorporates certain national extensions to the European standard, EN 16931. These adaptations ensure that the system aligns well with domestic requirements and practices in Slovenia. Currently, Slovenia is in the process of developing a Core Invoicing Usage Specifications (CIUS). CIUS is essentially a set of detailed rules and specifications that further refine the eInvoicing standard to meet specific national, legal, and business needs. This development will help integrate the eInvoicing system more closely with existing VAT legislation and established business practices in Slovenia.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Slovenia.

Monitoring mechanism

The monitoring is ensured by the PPA eInvoicing system.

Next steps

In February 2025, the Ministry of Finance published a draft Act on the mandatory exchange of electronic invoices and other electronic documents (ZIERDED) for public consultation. According to the proposal, the mandatory exchange of e-invoices between businesses in Slovenia is expected to take effect from January 1, 2027. Businesses will need to use one of three approved formats for their invoices: the national e-SLOG standard, a format that meets European EN 16931 standards, or any other structured format agreed upon by the parties involved. This move is intended to streamline and standardise invoicing, making the process more efficient.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en

Are you aware of further developments on eInvoicing B2G in this country? Contact us via email EC-DIGITAL-BUILDING-BLOCKS@ec.europa.eu.

You can also access the 2016, 2017, 2018, 2019, 2020, 2021 and 2023 eInvoicing Country Sheets via the eInvoicing User Community.

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