On October 23, 2025, Slovenia’s National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents. Under the new law, electronic invoicing will become mandatory for all B2B transactions from January 1, 2028, in line with the EU’s VAT in the Digital Age (ViDA) initiative.
The obligation will apply to all business entities registered in Slovenia’s Business Register, as well as self-employed persons. Paper invoices will no longer be accepted in B2B transactions after this date. E-invoices must be structured XML files exchanged through secure digital channels such as Peppol, proprietary systems, or the miniBlagajna application for small businesses.The framework will also support the exchange of other electronic documents like e-orders and e-delivery notes, promoting full digitalization of business communication.
