Slovenia: Mandatory e-invoicing for B2B transactions
Beginning January 1, 2028
The Slovenian Ministry of Finance on October 23, 2025, announced that the National Assembly adopted a bill introducing mandatory electronic invoicing (e-invoicing) for domestic business-to-business (B2B) transactions.
Beginning January 1, 2028, all domestically registered businesses and individuals performing business activities in Slovenia will be required to issue e-invoices for B2B transactions.
The exchange of e-invoices will occur in a decentralized manner through four secure methods, without reporting to the tax authority:
- E-route providers (private solution providers)
- Direct exchange systems
- International PEPPOL network
- Free miniCheckout applications for smaller businesses
The bill also limits the issuance of paper invoices to business-to-consumer (B2C) transactions and B2B transactions with foreign companies. Consumers retain the right to opt out of e-invoices (via email) and request paper invoices. Furthermore, the law specifies formatting requirements for e-invoices, approved exchange methods, and standards for other electronic documents, such as order forms and delivery notes.
For further information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com