E-Invoicing in Slovenia

All suppliers to Slovenian public sector must issue e-invoices via the UJP (Uprava za javna plačila) system. This has been mandatory since 2015. The Public Payments Administration (PPA/UJP) operates the central platform. Accepted formats are e-SLOG 2.0 or UBL 2.1 (Peppol BIS 3.0). Manual portal is available for businesses issuing fewer than 100 invoices per year. Automatic submission occurs via certified providers or Bankart.

Slovenia will require mandatory B2B e-invoicing from January 1, 2028 (law adopted October 2025). The scope includes all business entities for B2B transactions, including cross-border transactions. B2C remains optional (paper allowed). The model is decentralized with no real-time CTC reporting to FURS. Exchange occurs via registered service providers, Peppol network, or direct connections. No central clearance is required. The recipient's provider handles format conversion. Key features include structured XML formats (e-SLOG, EN 16931, or agreed international standards), with Peppol recognized as a legitimate exchange channel. VAT records electronic submission has been mandatory from July 2025 (separate requirement).

Technical Requirements

B2G uses the UJP eRačun platform. B2B uses registered providers, Peppol, or direct connections. Accepted formats are e-SLOG 2.0 (Slovenian national standard, EN 16931 compliant), UBL 2.1 (EU standard), Peppol BIS 3.0 (for Peppol network), and EN 16931 compliant syntaxes as agreed between parties. No real-time CTC reporting (removed from final law). E-signatures are not required. Invoices must be archived for 10 years (20 years for immovable property).