Slovenia's B2B e-invoicing from 2028: what companies need to know

A Ljubljana industrial software company already sends e-invoices to its public sector clients, as Slovenian law has required for years. From 1 January 2028 its private Slovenian customers will receive e-invoices too. Its clients in Germany, Croatia and the US will not, and they make up most of its revenue.

From public sector to B2B

Slovenia required e-invoices to public bodies early, using the national e-SLOG format and the UJP exchange. The country has now legislated to extend structured e-invoicing to transactions between businesses, with the obligation starting on 1 January 2028.

Expect invoices based on the European standard EN 16931, exchanged through recognised networks such as Peppol or national exchange providers. Implementing rules are being published by the Financial Administration (FURS) and the Ministry of Finance.

What changes

For domestic B2B:

• PDF and paper invoices between Slovenian businesses will no longer suffice,
• your software must send and receive structured invoices,
• incoming supplier e-invoices need an approval process.

What does not change

Invoices to foreign clients are outside the domestic obligation. The usual VAT rules still apply: no Slovenian VAT on most services to EU businesses, with both VAT numbers and the reverse charge reference, and the recapitulative statement. EU-wide cross-border digital reporting is scheduled under the VAT in the Digital Age package from July 2030.

Use the time on collections too

Two years is plenty for a software change. It is also a good moment to fix how foreign clients pay. Slovenia uses the euro, so euro-area clients pay by SEPA. Croatian clients now pay euros as well. US and UK clients still send international transfers to a Slovenian IBAN that can arrive short. Putting US details on American invoices and sterling details on British ones makes their payments domestic.

Paying into Slovenia: the local rail

Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet is not an e-invoice exchange. A Rivet business account handles the collection side: US account details in the company's own name on every plan and, from the Growth plan, euro details with an IBAN and sterling details. Payments are matched to invoices and balances can be held or converted at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.