A law adopted in October 2025 makes B2B e-invoicing mandatory from 1 January 2028 for all register entities and sole traders, via Peppol or accredited providers. No tax reporting is planned. B2G has run on e-SLOG since 2015.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | law Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary | law Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: All register entities and sole traders
Domestic B2B e-invoicing by all register entities and sole traders
Law adopted 23 Oct 2025. Formats: e-SLOG, EN 16931 or an agreed format. Exchange via Peppol or accredited e-route providers. Sources conflict on whether email exchange is allowed.
Small-business regime: Sole traders and small register entities
Must receive e-invoices: yes · Must issue e-invoices: yes
From 1 Jan 2028 all register entities and sole traders are covered; no size exemption is recorded.
Post-audit (decentralised, no clearance)
Platform: None for B2B today; Peppol or accredited e-route providers from 2028
No tax-authority platform: the law foresees no tax reporting. B2G runs via UJP.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| e-SLOG | e-SLOG XML | Not captured in research | no | National format, one of the permitted formats from 2028. Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary |
| EN 16931 | UBL 2.1 or CII D16B | EN 16931-1 | no | Permitted from 2028, as is any agreed format. Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Peppol | Peppol | no | One of the two exchange routes from 2028. |
| Accredited e-route provider | API / platform | no | Second exchange route from 2028. |
| no | Whether email exchange is allowed under the 2028 law is disputed between sources. |
Accredited channel provider · Required: no
Exchange runs via Peppol or accredited e-route providers; the accreditation procedure was not captured. Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
Receiving duty: law Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
Public-sector e-invoicing since law Source: VATupdate · 10 Dec 2025 · verified 15 Oct 2026 · secondary
UJP (Uprava za javna plačila)
Formats: e-SLOG
B2G e-invoicing via UJP since 2015.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
Retention period: 10 years Source: SPOT (Slovenian government business portal) · 1 Oct 2026 · verified 16 Oct 2026 · official
The period starts: End of the year the invoices relate to
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.