Draft Law on the exchange of electronic invoices and other electronic documents (ZIERDED)

The draft Law on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED) regulates the exchange of electronic invoices and reporting of e-invoices for tax purposes, is undergoing inter-ministerial coordination.

The key contents of the draft law are:

1. Mandatory exchange of e-invoices.

- As from 1 June 2026, business entities will be required to exchange e-invoices exclusively in their mutual business relations.

- Business entities will exchange e-invoices in the e-SLOG standard or other internationally accepted standards if agreed between the issuer and the recipient.

- The exchange of e-invoices for business entities will be carried out by service providers registered in the list of e-invoicing service providers, or the sender and the recipient may exchange e-invoices directly if mutually agreed in advance.

- Businesses may not exchange e-invoices via e-mail.

- The regulation aims to reduce the administrative burden and material costs of manual invoice processing and to digitise bookkeeping and tax management.

2. Issuing e-invoices to consumers.

- Businesses will be required to issue e-invoices to consumers if both parties agree in advance and the consumer will be able to receive the invoices by e-mail.

- The consumer will be able to request at any time that the business entity issues a paper invoice.

3. Reporting of e-invoices to the tax authority.

- All e-invoices will have to be reported to the tax authority by the sender and the recipient of the e-invoice (or by the sender's e-invoicing service provider and the recipient's e-invoicing service provider) within 8 days of the transmission or receipt of the e-invoice.

- The e-invoice will be reported to the tax authority in e-SLOG format.

- If a business entity issues an e-invoice to or receives an invoice from an entity outside Slovenia that is not an e-invoice, it must ensure that the information is reported to the tax authority within 8 days of the issue or receipt of such invoice.