The newly adopted Law on the Exchange of Electronic Invoices and Other Electronic Documents confirms that structured e-invoices in XML format will become compulsory for all domestic businesses and sole traders. The mandate excludes foreign companies and consumers, and introduces multiple options for compliant exchange.
A new step in Slovenia’s digital journey
Slovenia has taken a clear step forward in its digitalisation strategy. With the approval of the new law, all businesses registered in the Business Register of Slovenia, as well as natural persons engaged in economic activity, will be required to issue and receive structured electronic invoices from 1 January 2028.
This update follows earlier developments that we covered in previous articles, including Slovenia’s draft proposal for e-invoicing and the mid-2026 plans outlined in our earlier blogposts:
Slovenia’s draft proposal e-invoicing: June 2026
Slovenia updates B2B e-invoicing rules
The latest approval confirms the direction of travel and provides a finalised legal foundation for the transition.
Who is affected?
The obligation applies to:
- Companies listed in the Business Register of Slovenia.
- Sole traders conducting economic activity.
Foreign companies and consumers are specifically excluded, which means cross-border B2B transactions with Slovenian entities will not fall within the mandate.
Exchange methods: multiple options
To support a smooth rollout, the law allows several compliant exchange channels. Companies can choose between:
- E-route providers
- Direct exchange systems
- The Peppol network
- miniBlagajna, a free tool for small businesses
This flexible model gives organisations the ability to select an approach that fits their size, maturity and existing infrastructure.
No clearance or reporting requirement
A key element of the law is what it does not require. Unlike some neighbouring countries, Slovenia will not introduce real-time reporting or mandatory transmission of invoice data to the Financial Administration of the Republic of Slovenia.
This means the focus is on document exchange only, not on transactional oversight.
Legal references and further information
The approved legal text is publicly available through the National Assembly:
The Ministry of Finance has also published an announcement outlining the objectives and expected impact of the law:
Ministry of Finance announcement
These sources confirm that the country is preparing for a gradual and structured shift, giving companies sufficient time to adapt their processes.
What this means for companies
The long lead-time to 2028 gives organisations space to prepare. Businesses should begin evaluating their current invoicing systems, understanding how they exchange documents today, and reviewing which compliant channel best matches their operational reality.
Earlier developments, such as the 2026 draft proposal, signalled the direction of travel. The newly adopted law confirms the final timeline and scope.
